https://www.taxtmi.com/caselaws?id=787184 Rule 5 of the Cenvat Credit Rules, 2004 permits refund of accumulated unutilized CENVAT credit where inputs or input services were used in manufacture for export and cannot be adjusted on closure or surrender; such refunds are claimable when filed within the statutory period measured from the date of closure/surrender and are not defeated by limitation under Section 11B if filed within that window. Remand adjudication must be confined to grounds remitted and cannot raise fresh eligibility objections absent earlier examination. The impugned refusal was set aside and the appellant held entitled to refund subject to applicable notifications and law. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787184 Rule 5 of the Cenvat Credit Rules, 2004 permits refund of accumulated unutilized CENVAT credit where inputs or input services were used in manufacture for export and cannot be adjusted on closure or surrender; such refunds are claimable when filed within the statutory period measured from the date of closure/surrender and are not defeated by limitation under Section 11B if filed within that window. Remand adjudication must be confined to grounds remitted and cannot raise fresh eligibility objections absent earlier examination. The impugned refusal was set aside and the appellant held entitled to refund subject to applicable notifications and law. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787184