https://www.taxtmi.com/caselaws?id=784633 After 01.04.2012, refund of unutilized CENVAT credit is confined to the situations expressly covered by Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944, and cannot be claimed merely because a factory has closed. The pre-amendment case law was held inapplicable to the amended regime, so closure of the unit did not by itself create a refund entitlement. The objection that the rejection order travelled beyond the show cause notice was also rejected because the notice and the orders proceeded on the same statutory basis. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 09 Jan 2026 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784633 After 01.04.2012, refund of unutilized CENVAT credit is confined to the situations expressly covered by Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944, and cannot be claimed merely because a factory has closed. The pre-amendment case law was held inapplicable to the amended regime, so closure of the unit did not by itself create a refund entitlement. The objection that the rejection order travelled beyond the show cause notice was also rejected because the notice and the orders proceeded on the same statutory basis. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784633