https://www.taxtmi.com/caselaws?id=789304 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 was stated to be admissible where the claim was otherwise supported by the record and linked to exports. The commentary explains that alleged irregular availment or utilisation of credit, and objections based on nexus or documentary defects, should not be used to deny refund in Rule 5 proceedings; such issues are to be pursued separately as recovery under Rule 14 read with Section 11A of the Central Excise Act, 1944. Technical or procedural lapses alone were treated as insufficient to defeat an otherwise valid refund claim. en-us Tue, 10 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789304 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 was stated to be admissible where the claim was otherwise supported by the record and linked to exports. The commentary explains that alleged irregular availment or utilisation of credit, and objections based on nexus or documentary defects, should not be used to deny refund in Rule 5 proceedings; such issues are to be pursued separately as recovery under Rule 14 read with Section 11A of the Central Excise Act, 1944. Technical or procedural lapses alone were treated as insufficient to defeat an otherwise valid refund claim. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789304