https://www.taxtmi.com/caselaws?id=269239 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 could not be denied merely because the FIRCs were issued in the assessee's former name after a change of name. The exports related to the relevant period, and the entity, foreign principal and bank account remained unchanged. In the absence of any statutory provision supporting rejection on this ground, the refund claim was held to be unsustainable in denial solely due to the name change. The issue was therefore decided in favour of the assessee. en-us Mon, 16 Mar 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269239 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 could not be denied merely because the FIRCs were issued in the assessee's former name after a change of name. The exports related to the relevant period, and the entity, foreign principal and bank account remained unchanged. In the absence of any statutory provision supporting rejection on this ground, the refund claim was held to be unsustainable in denial solely due to the name change. The issue was therefore decided in favour of the assessee. Case-Laws Service Tax Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269239