https://www.taxtmi.com/caselaws?id=438270 Refund of accumulated Cenvat credit under Rule 5 cannot be denied on remand by reopening entitlement when the earlier appellate order had already held the refund admissible and confined remand to quantification. The authority on remand must act within that limited mandate and verify the claim on the record produced; it cannot reject the refund on fresh merits, such as the use of an average basis or alleged lack of correlation between inputs and export clearances, where the records support the claim. Accumulated, unutilised credit remains refundable when the prescribed documents are furnished. The denial of refund was therefore unsustainable and the refund claim was allowed. en-us Thu, 30 Mar 2023 00:00:00 +0530 Sat, 27 May 2023 09:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438270 Refund of accumulated Cenvat credit under Rule 5 cannot be denied on remand by reopening entitlement when the earlier appellate order had already held the refund admissible and confined remand to quantification. The authority on remand must act within that limited mandate and verify the claim on the record produced; it cannot reject the refund on fresh merits, such as the use of an average basis or alleged lack of correlation between inputs and export clearances, where the records support the claim. Accumulated, unutilised credit remains refundable when the prescribed documents are furnished. The denial of refund was therefore unsustainable and the refund claim was allowed. Case-Laws Central Excise Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438270