https://www.taxtmi.com/caselaws?id=274441 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the lower authorities' decision to reject the refund claim of the appellant for unutilized credits due to unit closure under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal relied on legal precedents and pending appeals before High Courts, including judgments from the Hon'ble High Court of Karnataka and the Hon'ble High Court of Bombay, which supported the appellant's case. The decision was based on the Tribunal's interpretation of relevant legal principles and the favorable stance taken by the High Courts in similar cases. en-us Tue, 03 Oct 2017 00:00:00 +0530 Tue, 14 Aug 2018 20:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274441 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the lower authorities' decision to reject the refund claim of the appellant for unutilized credits due to unit closure under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal relied on legal precedents and pending appeals before High Courts, including judgments from the Hon'ble High Court of Karnataka and the Hon'ble High Court of Bombay, which supported the appellant's case. The decision was based on the Tribunal's interpretation of relevant legal principles and the favorable stance taken by the High Courts in similar cases. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274441