<h1>CESTAT Rules in Favor of Refunds for Unutilized Cenvat Credit on Export Services Pre-2006 Notification Change.</h1> Recent rulings by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) address the refund of unutilized Cenvat Credit on input services related to exports. Key cases involve various companies contesting the denial of refunds for credits on input services used in exports prior to the notification change on 14.03.2006. The rulings generally favor the appellants, affirming that refunds should be granted even for periods before the notification, provided conditions are met. The decisions emphasize that procedural amendments should not negate the entitlement to refunds if the substantive conditions are satisfied.