https://www.taxtmi.com/caselaws?id=448719 CESTAT Ahmedabad allowed the appeal and remanded the matter for reprocessing. The appellant sought refund of unutilized cenvat credit for manufacturing exempted diamonds exported without bond/LUT. The Assistant Commissioner rejected the claim without issuing show cause notice or conducting proper adjudication, violating natural justice principles. The Commissioner (Appeals) denied refund citing lack of registration and exempted goods export. CESTAT held that registration is not mandatory for cenvat credit refund per established precedents, and refund cannot be denied merely because exported goods are exempted from duty. The matter was remanded for document verification only. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448719 CESTAT Ahmedabad allowed the appeal and remanded the matter for reprocessing. The appellant sought refund of unutilized cenvat credit for manufacturing exempted diamonds exported without bond/LUT. The Assistant Commissioner rejected the claim without issuing show cause notice or conducting proper adjudication, violating natural justice principles. The Commissioner (Appeals) denied refund citing lack of registration and exempted goods export. CESTAT held that registration is not mandatory for cenvat credit refund per established precedents, and refund cannot be denied merely because exported goods are exempted from duty. The matter was remanded for document verification only. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448719