https://www.taxtmi.com/caselaws?id=328607 The Tribunal rejected the appellant's claim for a refund of unutilized accumulated credit under an exemption notification, emphasizing that Rule 5 of the Cenvat Credit Rules did not apply to the situation. The Tribunal upheld the decision of its Larger Bench over a previous High Court ruling, stressing the importance of adhering to statutory provisions and judicial discipline. The Supreme Court dismissed the appeal, affirming the decision against the appellant, and no favorable interpretation of law was made in the appellant's favor. en-us Tue, 17 May 2016 00:00:00 +0530 Wed, 08 Jun 2016 20:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328607 The Tribunal rejected the appellant's claim for a refund of unutilized accumulated credit under an exemption notification, emphasizing that Rule 5 of the Cenvat Credit Rules did not apply to the situation. The Tribunal upheld the decision of its Larger Bench over a previous High Court ruling, stressing the importance of adhering to statutory provisions and judicial discipline. The Supreme Court dismissed the appeal, affirming the decision against the appellant, and no favorable interpretation of law was made in the appellant's favor. Case-Laws Central Excise Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328607