https://www.taxtmi.com/caselaws?id=213256 Refund of unutilized deemed CENVAT credit accumulated as on 31.03.2003 was found admissible in principle under the relevant notification and Rule 5, because the cited precedents concerned utilisation of accumulated credit after rescission rather than a refund claim. The Tribunal held that entitlement could not be finally denied merely on alleged non-production of evidence or non-compliance without examining the supporting records. The matter was therefore remitted to the adjudicating authority for verification of the documents and fresh decision. en-us Wed, 08 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213256 Refund of unutilized deemed CENVAT credit accumulated as on 31.03.2003 was found admissible in principle under the relevant notification and Rule 5, because the cited precedents concerned utilisation of accumulated credit after rescission rather than a refund claim. The Tribunal held that entitlement could not be finally denied merely on alleged non-production of evidence or non-compliance without examining the supporting records. The matter was therefore remitted to the adjudicating authority for verification of the documents and fresh decision. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213256