https://www.taxtmi.com/caselaws?id=342765 The Tribunal allowed the appellant's refund claim of Rs. 5,99,586/- under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized credit on input services used in manufacturing final products cleared for export. The Tribunal held that the absence of a prescribed procedure for filing the claim during the relevant period should not deny the appellant the substantive benefit provided under the rules. The appellant was entitled to the refund claim despite the lack of a specific notification during the relevant period, and the order of the Ld. Commissioner (Appeals) was set aside in favor of the appellant. en-us Fri, 03 Feb 2017 00:00:00 +0530 Thu, 11 May 2017 07:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342765 The Tribunal allowed the appellant's refund claim of Rs. 5,99,586/- under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized credit on input services used in manufacturing final products cleared for export. The Tribunal held that the absence of a prescribed procedure for filing the claim during the relevant period should not deny the appellant the substantive benefit provided under the rules. The appellant was entitled to the refund claim despite the lack of a specific notification during the relevant period, and the order of the Ld. Commissioner (Appeals) was set aside in favor of the appellant. Case-Laws Central Excise Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342765