https://www.taxtmi.com/caselaws?id=351741 The Tribunal upheld the denial of a cash refund for unutilized Cenvat Credit following the closure of the factory. Citing legal precedents and statutory provisions, the Tribunal emphasized that cash refunds are only permissible for exported goods and not for other reasons, as there is no express provision in the law allowing for such refunds in this scenario. The appeal was dismissed based on established legal principles, affirming the decision of the Ld. Commissioner (Appeals) to reject the refund claim. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 10 Feb 2018 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351741 The Tribunal upheld the denial of a cash refund for unutilized Cenvat Credit following the closure of the factory. Citing legal precedents and statutory provisions, the Tribunal emphasized that cash refunds are only permissible for exported goods and not for other reasons, as there is no express provision in the law allowing for such refunds in this scenario. The appeal was dismissed based on established legal principles, affirming the decision of the Ld. Commissioner (Appeals) to reject the refund claim. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351741