https://www.taxtmi.com/caselaws?id=800064 Post-closure refunds of accumulated unutilized Cenvat credit must be claimed through the statutory refund mechanism and within the limitation period under Section 11B, calculated from surrender of excise registration where the claim arises on factory closure. A delayed claim is time-barred and not refundable. Form-R under Section 35F is available only for refund of a pre-deposit; accumulated unutilized Cenvat credit is not a pre-deposit and cannot be recovered through that procedure. Consequently, a post-closure claim filed through Form-R cannot secure refund of such credit. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800064 Post-closure refunds of accumulated unutilized Cenvat credit must be claimed through the statutory refund mechanism and within the limitation period under Section 11B, calculated from surrender of excise registration where the claim arises on factory closure. A delayed claim is time-barred and not refundable. Form-R under Section 35F is available only for refund of a pre-deposit; accumulated unutilized Cenvat credit is not a pre-deposit and cannot be recovered through that procedure. Consequently, a post-closure claim filed through Form-R cannot secure refund of such credit. Case-Laws Central Excise Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800064