https://www.taxtmi.com/caselaws?id=360945 The Tribunal upheld the Commissioner's decision, denying the appellant's claim for a cash refund of CENVAT Credit. The Tribunal emphasized that cash refund of unutilized credit is only permitted in cases of export, not for other reasons. Refund without an express provision is challenging to entertain, except in export cases. The Tribunal held that the absence of an explicit grant for refund implies a bar to refund, and claiming it without accruing under the law is inconceivable. Consequently, the appeal was dismissed based on previous precedents and legal reasoning. en-us Wed, 28 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360945 The Tribunal upheld the Commissioner's decision, denying the appellant's claim for a cash refund of CENVAT Credit. The Tribunal emphasized that cash refund of unutilized credit is only permitted in cases of export, not for other reasons. Refund without an express provision is challenging to entertain, except in export cases. The Tribunal held that the absence of an explicit grant for refund implies a bar to refund, and claiming it without accruing under the law is inconceivable. Consequently, the appeal was dismissed based on previous precedents and legal reasoning. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360945