https://www.taxtmi.com/caselaws?id=786586 Rejection of refund of unutilized Cenvat credit on nexus and minor procedural grounds is impermissible where the credit's correctness and admissibility were not challenged at the time of availment. Applying the statutory framework for Cenvat credits and extant clarifications, the authorities cannot deny refund under Rule 5 for lack of nexus or defects such as missing registration identifiers or non-issuance on registered premises when receipt and use of input services for exported output services are established. Reliance on prior Tribunal reasoning supports allowance of the refund; accordingly the impugned orders rejecting the refund were set aside and the appellant granted the claimed refund. en-us Fri, 13 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786586 Rejection of refund of unutilized Cenvat credit on nexus and minor procedural grounds is impermissible where the credit's correctness and admissibility were not challenged at the time of availment. Applying the statutory framework for Cenvat credits and extant clarifications, the authorities cannot deny refund under Rule 5 for lack of nexus or defects such as missing registration identifiers or non-issuance on registered premises when receipt and use of input services for exported output services are established. Reliance on prior Tribunal reasoning supports allowance of the refund; accordingly the impugned orders rejecting the refund were set aside and the appellant granted the claimed refund. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786586