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2018 (7) TMI 91 - CESTAT CHENNAI100% EOU - refund of unutilized CENVAT Credit which was availed prior to 14.3.2006 - Held that:- The said issue stands decided in the case of WNS Global Services (P) Ltd. [2008 (1) TMI 94 - CESTAT, MUMBAI] where it was held that N/N. 5/2006 does not state that the exports have to be made after 14.3,2006 to be eligible for refund of unutilized credit - it does not debar the refund of unutilized credit pending in the CENVAT account of the assessee on the date when the notification has come into existence - refund allowed - appeal allowed.
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