https://www.taxtmi.com/caselaws?id=75938 Refund of unutilized Cenvat credit on service tax paid for input services was held admissible for the period before 14-03-2006 under Rule 5 of the Cenvat Credit Rules, 2004. The substantive entitlement to refund for export-related accumulated credit was treated as arising from the rule itself, and the later notification issued on 14-03-2006 was applied to the earlier period. The absence of an earlier notification prescribing procedural safeguards or the refund mechanism did not defeat the claim, so the refund could not be denied on that ground. en-us Thu, 03 Sep 2009 00:00:00 +0530 Fri, 23 Jul 2010 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75938 Refund of unutilized Cenvat credit on service tax paid for input services was held admissible for the period before 14-03-2006 under Rule 5 of the Cenvat Credit Rules, 2004. The substantive entitlement to refund for export-related accumulated credit was treated as arising from the rule itself, and the later notification issued on 14-03-2006 was applied to the earlier period. The absence of an earlier notification prescribing procedural safeguards or the refund mechanism did not defeat the claim, so the refund could not be denied on that ground. Case-Laws Service Tax Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75938