https://www.taxtmi.com/caselaws?id=344535 Entitlement to refund of unutilized Cenvat credit could not be finally decided because material facts remained disputed, including the alleged transfer or intended sale of the factory, default in duty payment, restriction on credit utilisation during the default period, and the effect of surrender of registration and claimed absence of government dues. The record required verification of the relevant documents and factual position before any conclusive finding on refund eligibility. The matter was therefore remanded to the Commissioner (Appeals) for fresh examination after giving both sides an opportunity to present their case. en-us Tue, 13 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344535 Entitlement to refund of unutilized Cenvat credit could not be finally decided because material facts remained disputed, including the alleged transfer or intended sale of the factory, default in duty payment, restriction on credit utilisation during the default period, and the effect of surrender of registration and claimed absence of government dues. The record required verification of the relevant documents and factual position before any conclusive finding on refund eligibility. The matter was therefore remanded to the Commissioner (Appeals) for fresh examination after giving both sides an opportunity to present their case. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344535