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![CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122730-cestat-denies-refund-unutilised-cenvat-credit-taxscan.webp "CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]")
CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal seeking refund of unutilised CENVAT...
