https://www.taxtmi.com/caselaws?id=124252 The appellant's refund claim for the unutilized Cenvat Credit balance of Basic Excise Duty and Special Excise Duty was denied due to lack of evidence supporting the claim. The Commissioner (Appeals) ruled that if the factory is closed or the assessee has exited the Modvat Credit Scheme, they are not entitled to a cash refund. The appeal was dismissed based on the Tribunal's precedent, and the decision was rendered on 26-6-2008. en-us Thu, 26 Jun 2008 00:00:00 +0530 Thu, 27 Sep 2012 12:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124252 The appellant's refund claim for the unutilized Cenvat Credit balance of Basic Excise Duty and Special Excise Duty was denied due to lack of evidence supporting the claim. The Commissioner (Appeals) ruled that if the factory is closed or the assessee has exited the Modvat Credit Scheme, they are not entitled to a cash refund. The appeal was dismissed based on the Tribunal's precedent, and the decision was rendered on 26-6-2008. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124252