https://www.taxtmi.com/caselaws?id=246294 An assessee claimed refund of accumulated Cenvat credit under Rule 5 after exporting goods, repaying the rebate with interest, and taking equivalent credit in its account. The jurisdictional Assistant Commissioner sanctioned the refund on the basis that the credit remained unutilised during the relevant quarter. On that factual and statutory basis, the Tribunal found no infirmity in the original order and held that a prima facie case was made out against the appellate order, resulting in unconditional waiver of pre-deposit and stay of recovery during the pendency of the appeals. en-us Wed, 16 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246294 An assessee claimed refund of accumulated Cenvat credit under Rule 5 after exporting goods, repaying the rebate with interest, and taking equivalent credit in its account. The jurisdictional Assistant Commissioner sanctioned the refund on the basis that the credit remained unutilised during the relevant quarter. On that factual and statutory basis, the Tribunal found no infirmity in the original order and held that a prima facie case was made out against the appellate order, resulting in unconditional waiver of pre-deposit and stay of recovery during the pendency of the appeals. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246294