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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Refund of Unutilized Cenvat Credit: exporters meeting amended Rule 5 requirements may claim refunds despite pre amendment exports.</h1> Whether refund under Rule 5 of the Cenvat Credit Rules, 2004 extends to unutilized credit attributable to export of taxable services rendered before the rule was amended on 14-3-2006. Where refund claims were filed after the amendment and complied with the requirements of Rule 5 and the notifications, the tribunal rejected the prospectivity argument and concluded that acceptance of claims cannot be conditioned on the exports having taken place after the amendment date.

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