https://www.taxtmi.com/caselaws?id=123653 Refund of accumulated Cenvat credit could not be denied where the claims were filed quarterly and the Revenue's objection rested on an incorrect assumption that they were monthly claims. The Revenue also failed to show that the credit was unrelated to inputs used in exported goods or that the credit had been available for set-off against home clearances so as to defeat refund entitlement. On those facts, the Tribunal rejected the challenge to the refund claim and the appeal failed. en-us Fri, 14 Mar 2008 00:00:00 +0530 Tue, 18 Sep 2012 18:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123653 Refund of accumulated Cenvat credit could not be denied where the claims were filed quarterly and the Revenue's objection rested on an incorrect assumption that they were monthly claims. The Revenue also failed to show that the credit was unrelated to inputs used in exported goods or that the credit had been available for set-off against home clearances so as to defeat refund entitlement. On those facts, the Tribunal rejected the challenge to the refund claim and the appeal failed. Case-Laws Central Excise Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123653