https://www.taxtmi.com/caselaws?id=261030 The judge ruled in favor of the SEZ unit, allowing the refund of accumulated Cenvat Credit for inputs used in exported output services under Rule 5 of Cenvat Credit Rules, 2004. The judge emphasized that the principle of unjust enrichment did not apply as the output service was exported, remanding the case for further examination of the refund claim with directions to sanction the refund if within the prescribed time limit. The judge criticized the Commissioner (Appeals) for misinterpreting the Tribunal's order and affirmed the appellants' entitlement to the refund, setting aside the impugned order and granting the appeals with consequential relief as per the law. en-us Fri, 17 Apr 2015 00:00:00 +0530 Tue, 30 Jun 2015 06:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261030 The judge ruled in favor of the SEZ unit, allowing the refund of accumulated Cenvat Credit for inputs used in exported output services under Rule 5 of Cenvat Credit Rules, 2004. The judge emphasized that the principle of unjust enrichment did not apply as the output service was exported, remanding the case for further examination of the refund claim with directions to sanction the refund if within the prescribed time limit. The judge criticized the Commissioner (Appeals) for misinterpreting the Tribunal's order and affirmed the appellants' entitlement to the refund, setting aside the impugned order and granting the appeals with consequential relief as per the law. Case-Laws Service Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261030