https://www.taxtmi.com/caselaws?id=76583 The Tribunal upheld the Adjudicating Authority's decision to reject the appellant's claim for refund of unutilized cenvat credit on inputs for electric cars exported under bond. The Tribunal found that the appellant had already utilized the credit for duty payments on final products exported, for which rebate claims were made and approved, rendering the appellant ineligible for further refund. The Tribunal distinguished the case from a cited precedent and concluded that the rejection of the claim was legally sound, ultimately dismissing the appellant's appeal. en-us Fri, 13 Nov 2009 00:00:00 +0530 Wed, 07 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76583 The Tribunal upheld the Adjudicating Authority's decision to reject the appellant's claim for refund of unutilized cenvat credit on inputs for electric cars exported under bond. The Tribunal found that the appellant had already utilized the credit for duty payments on final products exported, for which rebate claims were made and approved, rendering the appellant ineligible for further refund. The Tribunal distinguished the case from a cited precedent and concluded that the rejection of the claim was legally sound, ultimately dismissing the appellant's appeal. Case-Laws Central Excise Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76583