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2015 (10) TMI 1154 - CESTAT CHENNAI

2015 (10) TMI 1154 - CESTAT CHENNAI - TMI - Refund claim - Denial of refund claim - Whether CENVAT credit not reversed by the principal manufacturer in respect of the inputs sent to the job worker and the latter not taken credit thereof shall entitle the principal manufacturer to the refund of any amount paid at a subsequent date without reversing the CENVAT credit on the date of dispatch of the input to the job worker - Held that:- law having prescribed that reversal of CENVAT credit by princip .....

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neither appellant will ask any interest nor the respondent shall ask any interest from Revenue. Respondent is entitled to the refund - Decided in favour of assessee. - Appeal No. E/482/2005 - Dated:- 8-5-2015 - D. N. Panda, Member (J),J. For the Appellant : Mr. K.P. Muralidharan, AC (AR) For the Respondent : Ms. M.N. Bharathi, Advocate (AR) ORDER Per: D N Panda: The short question in this appeal is whether CENVAT credit not reversed by the principal manufacturer in respect of the inputs sent to .....

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