https://www.taxtmi.com/highlights?id=55973 Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit account at the time of surrender of the registration under Rule 5 of Cenvat Credit Rules, 2004. - The issue of claim of interest is a legal issue and can be raised at this stage, as the appellant has succeed on merits that they are entitled for refund claim, therefore, the adjudicating authority shall entertain the claim of interest of the appellant after three months from the date of filing refund claim - AT en-us Mon, 21 Dec 2020 10:58:24 +0530 Mon, 21 Dec 2020 10:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55973 Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit account at the time of surrender of the registration under Rule 5 of Cenvat Credit Rules, 2004. - The issue of claim of interest is a legal issue and can be raised at this stage, as the appellant has succeed on merits that they are entitled for refund claim, therefore, the adjudicating authority shall entertain the claim of interest of the appellant after three months from the date of filing refund claim - AT Highlights Central Excise Mon, 21 Dec 2020 10:58:24 +0530 https://www.taxtmi.com/highlights?id=55973