https://www.taxtmi.com/caselaws?id=75444 Where inputs are exported as such after availment of credit, and the credit has not been utilised elsewhere, rebate of duty paid on export and consequential refund of the unutilised input credit are allowable because the export incentive scheme is intended to prevent domestic taxes from being exported. The CESTAT, Chennai held that denying such relief would defeat the policy underlying export benefits, and the adverse orders were set aside with directions to extend the claimed benefit. en-us Fri, 03 Jul 2009 00:00:00 +0530 Fri, 16 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75444 Where inputs are exported as such after availment of credit, and the credit has not been utilised elsewhere, rebate of duty paid on export and consequential refund of the unutilised input credit are allowable because the export incentive scheme is intended to prevent domestic taxes from being exported. The CESTAT, Chennai held that denying such relief would defeat the policy underlying export benefits, and the adverse orders were set aside with directions to extend the claimed benefit. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75444