https://www.taxtmi.com/caselaws?id=291252 The Court denied the appellant's claim for cash refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, as the appellant failed to demonstrate that adjustment against duty of excise or service tax was not feasible. The Court highlighted that cash refund is only allowed when utilization against duty of excise or service tax is not possible, emphasizing that it is a last resort option. Consequently, the appeal was disposed of, with the Court emphasizing the specific conditions for cash refund eligibility under Rule 5. en-us Tue, 22 Sep 2015 00:00:00 +0530 Tue, 03 Nov 2020 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291252 The Court denied the appellant's claim for cash refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, as the appellant failed to demonstrate that adjustment against duty of excise or service tax was not feasible. The Court highlighted that cash refund is only allowed when utilization against duty of excise or service tax is not possible, emphasizing that it is a last resort option. Consequently, the appeal was disposed of, with the Court emphasizing the specific conditions for cash refund eligibility under Rule 5. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291252