https://www.taxtmi.com/caselaws?id=336935 The Tribunal ruled in favor of the appellant, allowing the appeal for a refund claim under Rule 5 of the Central Excise Rules, 2004. The appellant, a 100% EOU, was unable to utilize Cenvat Credit and had their refund claim rejected by lower authorities. The Tribunal disagreed with the rejection, citing relevant circulars and legal precedents. It held that there was no bar on refunding credit from past periods and clarified that the appellant was eligible for the refund claim. The impugned order was set aside, granting the appellant consequential relief. en-us Tue, 24 May 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336935 The Tribunal ruled in favor of the appellant, allowing the appeal for a refund claim under Rule 5 of the Central Excise Rules, 2004. The appellant, a 100% EOU, was unable to utilize Cenvat Credit and had their refund claim rejected by lower authorities. The Tribunal disagreed with the rejection, citing relevant circulars and legal precedents. It held that there was no bar on refunding credit from past periods and clarified that the appellant was eligible for the refund claim. The impugned order was set aside, granting the appellant consequential relief. Case-Laws Central Excise Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336935