https://www.taxtmi.com/caselaws?id=437329 The Tribunal dismissed the appeal, affirming the rejection of the refund claim for accumulated Cenvat credit due to non-compliance with Rule 5 of Cenvat Credit Rules and the time limit for filing the claim. The appellant's failure to transfer unutilized Cenvat credit to the GST regime by not filing Trans-1 post-closure of the manufacturing unit was a key factor. The Tribunal clarified that cash refunds for accumulated Cenvat credit are not allowed post-April 2012 under Rule 5, emphasizing the specific circumstances required for such refunds. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 04 May 2023 09:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437329 The Tribunal dismissed the appeal, affirming the rejection of the refund claim for accumulated Cenvat credit due to non-compliance with Rule 5 of Cenvat Credit Rules and the time limit for filing the claim. The appellant's failure to transfer unutilized Cenvat credit to the GST regime by not filing Trans-1 post-closure of the manufacturing unit was a key factor. The Tribunal clarified that cash refunds for accumulated Cenvat credit are not allowed post-April 2012 under Rule 5, emphasizing the specific circumstances required for such refunds. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437329