https://www.taxtmi.com/caselaws?id=401954 The appeal was allowed with consequential relief, including the refund of unutilized Cenvat credit and interest on the delayed refund. The Tribunal held that the appellant was entitled to the refund of unutilized Cenvat credit lying in their account at the time of surrendering their registration. Additionally, the appellant was granted interest on the delayed refund of Cenvat credit, following the precedent that interest is payable if the refund is not sanctioned within three months from the claim filing date. en-us Fri, 18 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401954 The appeal was allowed with consequential relief, including the refund of unutilized Cenvat credit and interest on the delayed refund. The Tribunal held that the appellant was entitled to the refund of unutilized Cenvat credit lying in their account at the time of surrendering their registration. Additionally, the appellant was granted interest on the delayed refund of Cenvat credit, following the precedent that interest is payable if the refund is not sanctioned within three months from the claim filing date. Case-Laws Central Excise Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401954