Refund of unutilized Cenvat credit under Rule 5 admitted as a substantial question of law.

The appeal raised a substantial question of law on entitlement to refund of unutilized Cenvat credit where Rule 5 of the Cenvat Credit Rules, 2004 did not expressly provide for such refund. The HC admitted the appeal on that question and listed it for hearing, leaving the merits open for consideration.

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Issues: Whether the appeal should be admitted on the substantial question of law relating to entitlement to refund of unutilized Cenvat credit in the absence of an express refund provision under Rule 5 of the Cenvat Credit Rules, 2004.

Outcome: The appeal was admitted on the stated substantial question of law and listed for hearing.

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