https://www.taxtmi.com/caselaws?id=274946 The Tribunal upheld the respondent-assessee's appeal, allowing the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized Cenvat credit by a 100% Export Oriented Unit. The decision was based on the precedent that such units are entitled to claim refunds for unutilized credits on domestically procured inputs, providing clarity on the eligibility criteria for such refunds and establishing a precedent for future cases. en-us Mon, 10 Apr 2017 00:00:00 +0530 Tue, 11 Sep 2018 22:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274946 The Tribunal upheld the respondent-assessee's appeal, allowing the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized Cenvat credit by a 100% Export Oriented Unit. The decision was based on the precedent that such units are entitled to claim refunds for unutilized credits on domestically procured inputs, providing clarity on the eligibility criteria for such refunds and establishing a precedent for future cases. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274946