https://www.taxtmi.com/caselaws?id=219291 The appeal for a refund of cumulated unutilized credit under Central Excise registration was rejected by the presiding judge, Ms. Archana Wadhwa, citing the absence of a specific provision in the statute allowing such refunds, except in cases of exports. The decision was based on a Larger Bench ruling that emphasized the need for explicit statutory provisions for refunds, concluding that the right to refund does not accrue unless expressly stated. Therefore, the appellant's claim for a refund of unutilized credit was deemed impermissible, except in the case of exports. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 10 Dec 2012 07:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219291 The appeal for a refund of cumulated unutilized credit under Central Excise registration was rejected by the presiding judge, Ms. Archana Wadhwa, citing the absence of a specific provision in the statute allowing such refunds, except in cases of exports. The decision was based on a Larger Bench ruling that emphasized the need for explicit statutory provisions for refunds, concluding that the right to refund does not accrue unless expressly stated. Therefore, the appellant's claim for a refund of unutilized credit was deemed impermissible, except in the case of exports. Case-Laws Central Excise Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219291