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2017 (9) TMI 693 - CESTAT ALLAHABAD100% EOU - refund of unutilised CENVAT credit - whether the first appellate authority is correct in allowing the appeal filed by Dr. Reddy's Laboratories against the Order-in-Original (Refund) No.172/2009-10 dated 18.09.2009 restricted the refund amount of unutilised CENVAT credit or otherwise? Held that: - As there is no clarification as to whether Revenue has preferred an appeal against the earlier order, the first appellate authority, in the case in hand was correct in holding that the refund of the CENVAT credit on the inputs and input services cannot be restricted, more so if the assessee is in 100% EOU - refund allowed - appeal dismissed - decided against Revenue.
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