https://www.taxtmi.com/caselaws?id=330055 The Tribunal allowed the appellant's appeal regarding the denial of a refund of unutilized cenvat credit balance after the closure of their manufacturing operations. Citing Rule 5 of the Cenvat Credit Rules 2004 and judicial precedents, including decisions by the jurisdictional High Court and the Supreme Court, the Tribunal held that the denial of the refund was not in accordance with the law. Emphasizing the entitlement to the refund in cases of factory closure, the Tribunal set aside the previous judgment and ruled in favor of the appellant, applying established legal principles and precedents. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sat, 16 Jul 2016 12:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330055 The Tribunal allowed the appellant's appeal regarding the denial of a refund of unutilized cenvat credit balance after the closure of their manufacturing operations. Citing Rule 5 of the Cenvat Credit Rules 2004 and judicial precedents, including decisions by the jurisdictional High Court and the Supreme Court, the Tribunal held that the denial of the refund was not in accordance with the law. Emphasizing the entitlement to the refund in cases of factory closure, the Tribunal set aside the previous judgment and ruled in favor of the appellant, applying established legal principles and precedents. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330055