https://www.taxtmi.com/caselaws?id=412293 The Tribunal dismissed the appeals concerning the rejection of refund claims for unutilized cenvat credit under Rule 5 of CCR read with Notification No.27/2012-CE (NT). The appellant's re-credit of the rejected refund amount and subsequent re-filing of claims were deemed erroneous, leading to the lapse of refund claims under the first Proviso to Section 142(3) of the CGST Act, 2017. The Tribunal applied the principle of res judicata, emphasizing the finality of the Commissioner (Appeals) order in 2018. The appeals were found to lack merit, underscoring the importance of legal compliance in refund claim matters. en-us Mon, 06 Sep 2021 00:00:00 +0530 Wed, 15 Sep 2021 09:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412293 The Tribunal dismissed the appeals concerning the rejection of refund claims for unutilized cenvat credit under Rule 5 of CCR read with Notification No.27/2012-CE (NT). The appellant's re-credit of the rejected refund amount and subsequent re-filing of claims were deemed erroneous, leading to the lapse of refund claims under the first Proviso to Section 142(3) of the CGST Act, 2017. The Tribunal applied the principle of res judicata, emphasizing the finality of the Commissioner (Appeals) order in 2018. The appeals were found to lack merit, underscoring the importance of legal compliance in refund claim matters. Case-Laws Central Excise Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412293