https://www.taxtmi.com/caselaws?id=750927 CESTAT Ahmedabad allowed the appeal for refund of CENVAT credit of Additional Duties of Excise (Textiles and Textile Articles) under ADE(TTA) Act, 1978. The tribunal held that Rule 11(3) of CENVAT Credit Rules, 2004 cannot be applied retrospectively to exemption notifications issued before its insertion, following SC precedent in Gokaldas Intimate Wear case. Previous rejection of refund claim under different provision (Rule 5) does not bar fresh claim under Section 142 of CGST Act, 2017. The accumulated credit became unutilizable after GST implementation, making refund the only remedy available to the appellant. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 04 Apr 2024 04:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750927 CESTAT Ahmedabad allowed the appeal for refund of CENVAT credit of Additional Duties of Excise (Textiles and Textile Articles) under ADE(TTA) Act, 1978. The tribunal held that Rule 11(3) of CENVAT Credit Rules, 2004 cannot be applied retrospectively to exemption notifications issued before its insertion, following SC precedent in Gokaldas Intimate Wear case. Previous rejection of refund claim under different provision (Rule 5) does not bar fresh claim under Section 142 of CGST Act, 2017. The accumulated credit became unutilizable after GST implementation, making refund the only remedy available to the appellant. Case-Laws Central Excise Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750927