https://www.taxtmi.com/caselaws?id=387101 Refund of accumulated CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2002 was not finally upheld on the existing record because later judicial decisions had materially affected the legal position. The dispute involved cash refund of unutilised credit arising from closure of the factory, and the earlier rejection was found unsuitable to be sustained without reappraisal of the cited authorities against the facts. The impugned order was set aside and the matter remanded to the Adjudicating Authority for fresh adjudication after considering the subsequent judgments and their factual relevance. en-us Tue, 15 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387101 Refund of accumulated CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2002 was not finally upheld on the existing record because later judicial decisions had materially affected the legal position. The dispute involved cash refund of unutilised credit arising from closure of the factory, and the earlier rejection was found unsuitable to be sustained without reappraisal of the cited authorities against the facts. The impugned order was set aside and the matter remanded to the Adjudicating Authority for fresh adjudication after considering the subsequent judgments and their factual relevance. Case-Laws Central Excise Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387101