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2018 (11) TMI 157 - CESTAT CHENNAIDemand of Interest - CENVAT Credit availed wrongly but reversed subsequently without actually utilizing the same - Held that:- In the peculiar facts of this case as to the availability of credit balance as on September, 2011 and the non-utilization as pleaded by the Ld. Advocate vis-à-vis the tabular statement filed in the Appeal Memo, the same requires factual verification by the adjudicating authority and hence, the impugned Order set aside and case remanded back to the file of the adjudicating authority to ascertain these factual aspects - appeal allowed by way of remand.
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