https://www.taxtmi.com/caselaws?id=271953 Rule 5 of the Cenvat Credit Rules, 2004 permits refund only of unutilised CENVAT credit that has been validly availed. An assessee must be a registered Central Excise or Service Tax registrant to take such credit, and an unregistered assessee falls outside the scheme. On that basis, the appellant could not claim refund under Rule 5. The claim was treated as a refund claim, not a rebate claim, so the objection that rebate matters were outside the Tribunal's jurisdiction did not assist the appellant. The rejection of the refund claims was therefore upheld. en-us Mon, 21 Dec 2015 00:00:00 +0530 Mon, 19 Sep 2016 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271953 Rule 5 of the Cenvat Credit Rules, 2004 permits refund only of unutilised CENVAT credit that has been validly availed. An assessee must be a registered Central Excise or Service Tax registrant to take such credit, and an unregistered assessee falls outside the scheme. On that basis, the appellant could not claim refund under Rule 5. The claim was treated as a refund claim, not a rebate claim, so the objection that rebate matters were outside the Tribunal's jurisdiction did not assist the appellant. The rejection of the refund claims was therefore upheld. Case-Laws Service Tax Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271953