https://www.taxtmi.com/caselaws?id=208687 The appeal was allowed by the Tribunal through remand, with the stay petition being disposed of. The original authority's denial of the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized Cenvat credit from January to March 2008 was set aside. The matter was remanded for reconsideration based on guidelines in the Board's Circular and the chartered accountant certificate, emphasizing the necessity for a fresh assessment in accordance with prescribed procedures and granting the respondent/assessee a reasonable opportunity to present the certificate. en-us Fri, 16 Sep 2011 00:00:00 +0530 Wed, 25 Jan 2012 07:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208687 The appeal was allowed by the Tribunal through remand, with the stay petition being disposed of. The original authority's denial of the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized Cenvat credit from January to March 2008 was set aside. The matter was remanded for reconsideration based on guidelines in the Board's Circular and the chartered accountant certificate, emphasizing the necessity for a fresh assessment in accordance with prescribed procedures and granting the respondent/assessee a reasonable opportunity to present the certificate. Case-Laws Service Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208687