https://www.taxtmi.com/caselaws?id=360883 The appeal challenged the rejection of a refund claim under Section 11B of the Cenvat Credit Rules, 2004. The appellant sought a refund for accumulated cenvat credit due to factory closure in June 2012. The Deputy Commissioner and Commissioner (Appeals) rejected the claim for lack of documentation. The Judicial Member set aside the rejection, requiring proof of factory closure for refund eligibility, citing legal precedents. The appeal was disposed of with directions for the appellant to provide evidence of business closure. en-us Fri, 12 Jan 2018 00:00:00 +0530 Fri, 25 May 2018 06:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360883 The appeal challenged the rejection of a refund claim under Section 11B of the Cenvat Credit Rules, 2004. The appellant sought a refund for accumulated cenvat credit due to factory closure in June 2012. The Deputy Commissioner and Commissioner (Appeals) rejected the claim for lack of documentation. The Judicial Member set aside the rejection, requiring proof of factory closure for refund eligibility, citing legal precedents. The appeal was disposed of with directions for the appellant to provide evidence of business closure. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360883