https://www.taxtmi.com/caselaws?id=78853 The Tribunal upheld the Commissioner (Appeals) decision and rejected the appellant's appeal for a cash refund. The appellant, a steel ingot manufacturer, sought a refund of the remaining amount after partly granted in cash and credit. The Tribunal found no valid reasons to interfere with the Commissioner (Appeals) order, as the appellant failed to demonstrate that the credit was unutilized due to export or provide sufficient grounds for a cash refund under Rule 5 of Cenvat Credit Rules, 2004. en-us Thu, 28 Jan 2010 00:00:00 +0530 Tue, 21 Dec 2010 19:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78853 The Tribunal upheld the Commissioner (Appeals) decision and rejected the appellant's appeal for a cash refund. The appellant, a steel ingot manufacturer, sought a refund of the remaining amount after partly granted in cash and credit. The Tribunal found no valid reasons to interfere with the Commissioner (Appeals) order, as the appellant failed to demonstrate that the credit was unutilized due to export or provide sufficient grounds for a cash refund under Rule 5 of Cenvat Credit Rules, 2004. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78853