https://www.taxtmi.com/caselaws?id=209241 The Tribunal allowed the appeal by remand, directing the lower appellate authority to review the case in light of the Board's clarification on refund claims under Rule 5 of CENVAT Credit Rules, 2004. The decision emphasizes that unutilized credits can be refunded against exports, subject to conditions, ensuring procedural fairness and adherence to legal provisions in refund claim adjudications. en-us Thu, 24 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209241 The Tribunal allowed the appeal by remand, directing the lower appellate authority to review the case in light of the Board's clarification on refund claims under Rule 5 of CENVAT Credit Rules, 2004. The decision emphasizes that unutilized credits can be refunded against exports, subject to conditions, ensuring procedural fairness and adherence to legal provisions in refund claim adjudications. Case-Laws Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209241