https://www.taxtmi.com/caselaws?id=763822 A 100% export-oriented unit was held entitled to refund of unutilized CENVAT credit relating to duty paid on High Speed Diesel used in manufacturing, because the credit was treated as admissible under the applicable notification and refundable under Rule 5 of the CENVAT Credit Rules. Refund of credit linked to security services could not be denied at the refund stage merely on the footing of alleged irregular availment; if the department disputed eligibility, it had to proceed under Rule 14 for recovery first. The appellant therefore obtained refund relief on both claims, with consequential relief as permitted by law. en-us Thu, 04 Jul 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763822 A 100% export-oriented unit was held entitled to refund of unutilized CENVAT credit relating to duty paid on High Speed Diesel used in manufacturing, because the credit was treated as admissible under the applicable notification and refundable under Rule 5 of the CENVAT Credit Rules. Refund of credit linked to security services could not be denied at the refund stage merely on the footing of alleged irregular availment; if the department disputed eligibility, it had to proceed under Rule 14 for recovery first. The appellant therefore obtained refund relief on both claims, with consequential relief as permitted by law. Case-Laws Central Excise Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763822