https://www.taxtmi.com/caselaws?id=125751 Refund of accumulated Cenvat credit was held inadmissible where the accumulation was not export-linked and there was no evidence that the assessee was prevented from utilising the credit for duty payment. Applying the Larger Bench view, the Tribunal reiterated that cash refund of unutilised credit is available only when statutory conditions are met, such as export-related accumulation or other recognised legal entitlement. In the absence of any provision covering the claimed circumstances, the lower authorities' rejection of the refund claim was upheld. en-us Wed, 31 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 17:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125751 Refund of accumulated Cenvat credit was held inadmissible where the accumulation was not export-linked and there was no evidence that the assessee was prevented from utilising the credit for duty payment. Applying the Larger Bench view, the Tribunal reiterated that cash refund of unutilised credit is available only when statutory conditions are met, such as export-related accumulation or other recognised legal entitlement. In the absence of any provision covering the claimed circumstances, the lower authorities' rejection of the refund claim was upheld. Case-Laws Central Excise Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125751