https://www.taxtmi.com/caselaws?id=393558 The Tribunal dismissed the appeal against the rejection of the cash refund claim under Section 11B of the Central Excise Act, 1944 and Rule 5 of the CENVAT Credit Rules, 2004. The appellant's claim for a cash refund of unutilized CENVAT Credit upon factory closure was denied, despite arguments distinguishing their case from a relevant judgment. The Tribunal upheld the rejection, emphasizing the precedent and legal principles, finding no basis to interfere with the Commissioner (Appeals)'s decision. en-us Fri, 14 Feb 2020 00:00:00 +0530 Thu, 19 Mar 2020 10:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393558 The Tribunal dismissed the appeal against the rejection of the cash refund claim under Section 11B of the Central Excise Act, 1944 and Rule 5 of the CENVAT Credit Rules, 2004. The appellant's claim for a cash refund of unutilized CENVAT Credit upon factory closure was denied, despite arguments distinguishing their case from a relevant judgment. The Tribunal upheld the rejection, emphasizing the precedent and legal principles, finding no basis to interfere with the Commissioner (Appeals)'s decision. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393558