https://www.taxtmi.com/caselaws?id=212786 The appellant, a manufacturer of yarn and textile, filed an appeal against the rejection of their refund claim based on unutilized accumulated CENVAT credit balance. The lower authorities denied the refund, citing lack of evidence of goods export. The Tribunal held that Rule 5 of the CENVAT Credit Rules, 2004 applied to the appellant's situation, allowing the refund claim despite Revenue's contentions. The Tribunal directed verification of CENVAT credit reversal on inputs and finished goods before processing the refund within one month. en-us Thu, 23 Jun 2011 00:00:00 +0530 Wed, 12 Jun 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212786 The appellant, a manufacturer of yarn and textile, filed an appeal against the rejection of their refund claim based on unutilized accumulated CENVAT credit balance. The lower authorities denied the refund, citing lack of evidence of goods export. The Tribunal held that Rule 5 of the CENVAT Credit Rules, 2004 applied to the appellant's situation, allowing the refund claim despite Revenue's contentions. The Tribunal directed verification of CENVAT credit reversal on inputs and finished goods before processing the refund within one month. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212786