Refund of unutilized Cenvat credit for exported goods allowed, with verification of input-credit particulars remanded to the original authority.

Unutilized Cenvat credit attributable to inputs used in goods exported under bond was treated as refundable where the assessee had no PLA duty payment and the input credit exceeded the duty payable on domestic clearances, making utilisation impracticable. The refund entitlement was recognised on those facts, and the verification of ARE-1-wise details, lot numbers and corresponding invoices was held to require examination by the original authority rather than the appellate forum. The matter was therefore remanded for verification and fresh decision.

---

---

Issues: Whether the appellant was entitled to refund of unutilized Cenvat credit in respect of inputs used in exported goods, and whether the matter required remand for verification of the input-credit particulars.

Analysis: The appellant had no duty payment through PLA and the credit on inputs was higher than the duty payable on domestic clearances, making utilisation of the accumulated credit impracticable. The Tribunal accepted that, on the stated facts, refund of the unutilized credit relating to goods exported under bond was allowable. As the appellant asserted that ARE-1-wise details, lot numbers, and corresponding invoices would enable precise computation of the credit, the Tribunal held that the verification exercise had to be undertaken by the original authority rather than at the appellate stage.

Conclusion: The appellant was entitled to refund of the unutilized input credit, and the matter was remanded to the original authority for verification and fresh decision.

---