Cenvat refund of unutilised credit is permissible when it is not possible to utilise such credit

Scot Innovations Wires & Cables Private Limited Vs Commissioner of Central Excise and Central Goods, Service Tax (CESTAT Delhi)

Hon’ble Karnataka High Court in UoI vs. Slovak India Trading Co. Pvt. Ltd. 2006 (201) ELT 559 (Kar.) =2008 (10) STR 101 (Kar.) has held that in the absence of any express prohibitory provisions, unutilised credit is admissible as cash refund. It has been consistently held by the following decisions that the refund of unutilised credit is permissible when i

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