https://www.taxtmi.com/caselaws?id=450224 Refund of accumulated Cenvat credit under Rule 5 requires factual verification of whether the disputed transferred credit had already been utilised before the refund period and whether the claim relates to fresh credit arising from inputs and input services used in exports. Where the lower authorities have not properly examined the transfer, utilisation chart, and supporting documents, the refund issue cannot be conclusively decided on the existing record. A claim for interest on delayed sanction of refund is consequential to, and depends on, proper determination of refund eligibility, so it must be examined in that context. en-us Wed, 28 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450224 Refund of accumulated Cenvat credit under Rule 5 requires factual verification of whether the disputed transferred credit had already been utilised before the refund period and whether the claim relates to fresh credit arising from inputs and input services used in exports. Where the lower authorities have not properly examined the transfer, utilisation chart, and supporting documents, the refund issue cannot be conclusively decided on the existing record. A claim for interest on delayed sanction of refund is consequential to, and depends on, proper determination of refund eligibility, so it must be examined in that context. Case-Laws Central Excise Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450224