https://www.taxtmi.com/caselaws?id=352926 The Tribunal upheld the decision of the Commissioner to disallow the refund claim under Rule 5 of Cenvat Credit Rules, 2004 due to the appellant's utilization of cenvat credit before the refund was sanctioned, contravening the rule and relevant notification. The Tribunal emphasized that refunds are only admissible when the credit is unutilized, leading to the dismissal of the appeal. en-us Mon, 27 Nov 2017 00:00:00 +0530 Mon, 25 Dec 2017 08:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352926 The Tribunal upheld the decision of the Commissioner to disallow the refund claim under Rule 5 of Cenvat Credit Rules, 2004 due to the appellant's utilization of cenvat credit before the refund was sanctioned, contravening the rule and relevant notification. The Tribunal emphasized that refunds are only admissible when the credit is unutilized, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352926