https://www.taxtmi.com/caselaws?id=438052 A refund of cenvat credit is not maintainable where the amount was only shown as receivable and was never actually taken as credit in the statutory ER-1 returns or excise records. In such circumstances, there is no unutilised credit available for refund. The claim was also held barred by limitation because it was filed nearly 14 to 15 years after the relevant communication, well beyond the prescribed refund period. The rejection of the refund claim was therefore sustained, and the challenge failed in favour of the Revenue. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 22 May 2023 08:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438052 A refund of cenvat credit is not maintainable where the amount was only shown as receivable and was never actually taken as credit in the statutory ER-1 returns or excise records. In such circumstances, there is no unutilised credit available for refund. The claim was also held barred by limitation because it was filed nearly 14 to 15 years after the relevant communication, well beyond the prescribed refund period. The rejection of the refund claim was therefore sustained, and the challenge failed in favour of the Revenue. Case-Laws Central Excise Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438052