https://www.taxtmi.com/caselaws?id=418205 The Tribunal allowed the appeal of a manufacturer of electricity meters for a cash refund of unutilized credit upon closure of operations under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal relied on precedents such as Shri Guru Hargobind Steel Industries and JU Pesticides where cash refunds were granted in similar cases. Citing the case of Kirlosker Toyota Textile Machinery, the Tribunal held that the appellant was entitled to the cash refund. The impugned order was set aside, and the appeal was allowed with any consequential relief. Judgment was pronounced on 04.02.2022. en-us Fri, 04 Feb 2022 00:00:00 +0530 Thu, 10 Feb 2022 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418205 The Tribunal allowed the appeal of a manufacturer of electricity meters for a cash refund of unutilized credit upon closure of operations under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal relied on precedents such as Shri Guru Hargobind Steel Industries and JU Pesticides where cash refunds were granted in similar cases. Citing the case of Kirlosker Toyota Textile Machinery, the Tribunal held that the appellant was entitled to the cash refund. The impugned order was set aside, and the appeal was allowed with any consequential relief. Judgment was pronounced on 04.02.2022. Case-Laws Service Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418205