https://www.taxtmi.com/caselaws?id=52888 The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision to refund Rs. 1,09,026 in cash to the respondent as they were unable to utilize the credit in RG 23 Pt. II. The Tribunal considered the case of C.C.E. v. Indian Aluminium Co. Ltd. The refund was claimed in PLA after moving out of the Modvat credit scheme and availing small scale exemption. The Revenue's appeal was rejected. en-us Wed, 07 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 12:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52888 The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision to refund Rs. 1,09,026 in cash to the respondent as they were unable to utilize the credit in RG 23 Pt. II. The Tribunal considered the case of C.C.E. v. Indian Aluminium Co. Ltd. The refund was claimed in PLA after moving out of the Modvat credit scheme and availing small scale exemption. The Revenue's appeal was rejected. Case-Laws Central Excise Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52888