https://www.taxtmi.com/caselaws?id=32584 The Tribunal ruled in favor of M/s. Jenntex Engineering Company in their appeal against the rejection of a refund claim by the Commissioner (A) for an amount of Rs. 1,17,296/- related to exported machinery. Despite opting for SSI exemption, the appellants were deemed eligible for the refund under Rule 5 of Cenvat Credit Rules. The Tribunal held that the appellants could claim the refund of the accumulated credit balance as of 31-3-05, emphasizing their right to claim the refund for any unutilized credit. The appeal was allowed, and the appellants were granted the refund amount. en-us Fri, 03 Oct 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32584 The Tribunal ruled in favor of M/s. Jenntex Engineering Company in their appeal against the rejection of a refund claim by the Commissioner (A) for an amount of Rs. 1,17,296/- related to exported machinery. Despite opting for SSI exemption, the appellants were deemed eligible for the refund under Rule 5 of Cenvat Credit Rules. The Tribunal held that the appellants could claim the refund of the accumulated credit balance as of 31-3-05, emphasizing their right to claim the refund for any unutilized credit. The appeal was allowed, and the appellants were granted the refund amount. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32584