https://www.taxtmi.com/caselaws?id=376738 The appellant's claim for a cash refund of accumulated cenvat credit upon the closure of the factory was denied by the Tribunal. Citing a precedent set by a Larger Bench judgment, the Tribunal held that there was no provision for refunding unadjusted amounts except for exports. As the law did not provide for refunds in this scenario, the appeal was dismissed, upholding the rejection of the cash refund claim for accumulated cenvat credit. en-us Fri, 16 Nov 2018 00:00:00 +0530 Fri, 15 Mar 2019 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376738 The appellant's claim for a cash refund of accumulated cenvat credit upon the closure of the factory was denied by the Tribunal. Citing a precedent set by a Larger Bench judgment, the Tribunal held that there was no provision for refunding unadjusted amounts except for exports. As the law did not provide for refunds in this scenario, the appeal was dismissed, upholding the rejection of the cash refund claim for accumulated cenvat credit. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376738