https://www.taxtmi.com/caselaws?id=272073 Unutilized Cenvat credit taken under Rule 9A of the Cenvat Credit Rules, 2002 on declared grey fabrics was held refundable even though duty-paying documents were not produced, because the stock was verified, the credit was validly quantified, the finished goods were exported, and the credit remained unutilized. The rejection of refund on the document ground was inconsistent with the scheme of the rules. Delayed payment of the refund also attracted interest, including on the sanctioned balance refund from the date of remand, because interest follows postponement of refund liability. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 13 Feb 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272073 Unutilized Cenvat credit taken under Rule 9A of the Cenvat Credit Rules, 2002 on declared grey fabrics was held refundable even though duty-paying documents were not produced, because the stock was verified, the credit was validly quantified, the finished goods were exported, and the credit remained unutilized. The rejection of refund on the document ground was inconsistent with the scheme of the rules. Delayed payment of the refund also attracted interest, including on the sanctioned balance refund from the date of remand, because interest follows postponement of refund liability. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272073