https://www.taxtmi.com/caselaws?id=355129 The Tribunal upheld the decision that the appellant's refund claim of unutilized CENVAT under Rule 5 was inadmissible as they failed to demonstrate accumulation due to exports, as required by the rule. The appellant's reliance on a previous case was deemed irrelevant, and the Tribunal agreed that the necessary documentation to support the claim was lacking. Consequently, the appeal was dismissed, affirming the original decision that the refund was not justified under the law. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355129 The Tribunal upheld the decision that the appellant's refund claim of unutilized CENVAT under Rule 5 was inadmissible as they failed to demonstrate accumulation due to exports, as required by the rule. The appellant's reliance on a previous case was deemed irrelevant, and the Tribunal agreed that the necessary documentation to support the claim was lacking. Consequently, the appeal was dismissed, affirming the original decision that the refund was not justified under the law. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355129