https://www.taxtmi.com/caselaws?id=759164 CESTAT Kolkata allowed the appeal and restored the refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The appellant manufacturer had cleared excisable goods to Mega Power Projects and SEZ units, making them entitled to refund as per CBEC circular and established precedent in CCE Faridabad v. Delton Cables Ltd. The tribunal found no merit in the impugned order denying the refund claim. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759164 CESTAT Kolkata allowed the appeal and restored the refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The appellant manufacturer had cleared excisable goods to Mega Power Projects and SEZ units, making them entitled to refund as per CBEC circular and established precedent in CCE Faridabad v. Delton Cables Ltd. The tribunal found no merit in the impugned order denying the refund claim. Case-Laws Central Excise Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759164