https://www.taxtmi.com/caselaws?id=381784 The Tribunal upheld the denial of refund claims related to the opening balance of Cenvat credit under Rule 5 of the CCR, 2004, due to the claims being filed beyond the statutory time frame. However, it remanded the issue of denied Cenvat credit on technical grounds back to the original authority for re-determination, emphasizing the importance of following procedural fairness and issuing a Show Cause Notice before denying substantive benefits. The appeals were partly rejected and partly allowed for further review. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381784 The Tribunal upheld the denial of refund claims related to the opening balance of Cenvat credit under Rule 5 of the CCR, 2004, due to the claims being filed beyond the statutory time frame. However, it remanded the issue of denied Cenvat credit on technical grounds back to the original authority for re-determination, emphasizing the importance of following procedural fairness and issuing a Show Cause Notice before denying substantive benefits. The appeals were partly rejected and partly allowed for further review. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381784