https://www.taxtmi.com/caselaws?id=363600 The Tribunal upheld the rejection of the appellant's refund claim for accumulated Cenvat Credit following a fire accident that halted manufacturing activities. Relying on Rule 5 of the Cenvat Credit Rules, 2004, and Provision 11B of the Central Excise Act, 1944, the Tribunal concluded that the appellant did not qualify for a refund under these provisions. Emphasizing the strict construction of eligibility criteria for refunds, the Tribunal highlighted the absence of a provision in the rules for refunds in cases of manufacturing cessation due to unforeseen events like fire accidents. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363600 The Tribunal upheld the rejection of the appellant's refund claim for accumulated Cenvat Credit following a fire accident that halted manufacturing activities. Relying on Rule 5 of the Cenvat Credit Rules, 2004, and Provision 11B of the Central Excise Act, 1944, the Tribunal concluded that the appellant did not qualify for a refund under these provisions. Emphasizing the strict construction of eligibility criteria for refunds, the Tribunal highlighted the absence of a provision in the rules for refunds in cases of manufacturing cessation due to unforeseen events like fire accidents. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363600