Refund of Unutilized CENVAT Credit Cannot Be Denied Without Invoking Rule 14 - Rules 2(l) and 5

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....CESTAT allowed the appeal regarding refund of unutilized accumulated CENVAT credit. Department's rejection of refund claim citing ineligible input services under Rule 2(l) of CENVAT Credit Rules, 2004 was overturned. The Tribunal held that without invoking Rule 14, refund under Rule 5 cannot be denied. Following precedents, CESTAT emphasized that different criteria cannot be applied for credit allowance versus refund processing. When credit availed remains unchallenged, assessee is entitled to refund under Rule 5 read with Notification No.27/2012-CE(NT). The eligibility of input services cannot be questioned during refund sanction if not challenged at time of availing credit. Impugned order set aside.....