https://www.taxtmi.com/caselaws?id=375058 The Tribunal allowed the appeal for refund of unutilized cenvat credit following business closure. The appellant's claim was supported by Rule 5 of Cenvat Credit Rules, 2004, and judicial precedents. The Tribunal emphasized taxpayer rights and criticized authorities for unjustly rejecting the claim without proper legal justification, setting aside the decision and allowing the appeal with consequential benefits as per law. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375058 The Tribunal allowed the appeal for refund of unutilized cenvat credit following business closure. The appellant's claim was supported by Rule 5 of Cenvat Credit Rules, 2004, and judicial precedents. The Tribunal emphasized taxpayer rights and criticized authorities for unjustly rejecting the claim without proper legal justification, setting aside the decision and allowing the appeal with consequential benefits as per law. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375058