https://www.taxtmi.com/caselaws?id=339791 Unutilized Cenvat credit remaining after closure of a manufacturing unit was held refundable, because the accumulated balance could not be denied merely on the ground that it was not linked to exports. The settled position applied in Slovak India Trading Co. was treated as governing, and no distinguishing basis was shown to displace that principle. The appellate order directing refund was therefore sustained, and the Revenue's challenge failed. en-us Fri, 20 Jan 2017 00:00:00 +0530 Tue, 07 Mar 2017 10:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339791 Unutilized Cenvat credit remaining after closure of a manufacturing unit was held refundable, because the accumulated balance could not be denied merely on the ground that it was not linked to exports. The settled position applied in Slovak India Trading Co. was treated as governing, and no distinguishing basis was shown to displace that principle. The appellate order directing refund was therefore sustained, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339791