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<h1>CESTAT grants refund of Cenvat credit on export goods, overturning Commissioner's decision</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of Cenvat credit on inputs used in goods cleared for export under Bond, setting aside ... Cenvat/Modvat The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of Cenvat credit on inputs used in goods cleared for export under Bond. The Commissioner (Appeals) had denied the refund, but the Tribunal held that the refund cannot be denied as per Rule 5 of the Cenvat Credit Rules, 2002. The order of the Commissioner (Appeals) was set aside, and the appeals were allowed with consequential relief.
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