https://www.taxtmi.com/caselaws?id=241522 The Tribunal allowed the appeal regarding the refund of un-utilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The lower authorities had rejected the refund claim, arguing that the appellant could have utilized the credit by exporting goods on payment of duty under a claim of rebate. However, the Tribunal emphasized that exporters are entitled to periodic refunds of input credit when unable to use the credit for duty payment upon clearance for home consumption. The Tribunal upheld the appellants' right to claim refunds and set aside the lower authorities' decision. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241522 The Tribunal allowed the appeal regarding the refund of un-utilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The lower authorities had rejected the refund claim, arguing that the appellant could have utilized the credit by exporting goods on payment of duty under a claim of rebate. However, the Tribunal emphasized that exporters are entitled to periodic refunds of input credit when unable to use the credit for duty payment upon clearance for home consumption. The Tribunal upheld the appellants' right to claim refunds and set aside the lower authorities' decision. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241522