2018 (2) TMI 550

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..... ts on the basis of which credit was wrongly availed. Thus, it appears that the refund claim is not sustainable in law - appeal dismissed - decided against appellant. - E/1246/2008 - A91852/2017 - Dated:- 11-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) For the appellant: None for the respondent: Shri Ajay Kumar, Assistant Commissioner (AR) .....

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..... f it cannot be utilized because of closure of the factory. The claim should be preceded by accumulation on account of exports. The appellant has not shown that the accumulation was on account of export. The refund is, therefore, not admissible. 4. From the above, it appears that the appellant has wrongly claimed refund of the unutilized CENVAT against Rule 5 of the CENVAT Credit Rules, 2004. .....

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