https://www.taxtmi.com/caselaws?id=77415 Refund of accumulated Cenvat credit linked to exported services was rejected under Rule 5 of the Cenvat Credit Rules, 2004, but the record indicated that the appellant's status as a software manufacturer with Central Excise registration and its reliance on the Foreign Trade Policy had not been properly examined. The adjudication was found incomplete because the applicable legal framework and factual foundation required fresh consideration. The rejection of refund for the period before 1.5.2006 was set aside and the matter was remanded for fresh adjudication in accordance with law and principles of natural justice. en-us Tue, 06 Jul 2010 00:00:00 +0530 Wed, 11 May 2011 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77415 Refund of accumulated Cenvat credit linked to exported services was rejected under Rule 5 of the Cenvat Credit Rules, 2004, but the record indicated that the appellant's status as a software manufacturer with Central Excise registration and its reliance on the Foreign Trade Policy had not been properly examined. The adjudication was found incomplete because the applicable legal framework and factual foundation required fresh consideration. The rejection of refund for the period before 1.5.2006 was set aside and the matter was remanded for fresh adjudication in accordance with law and principles of natural justice. Case-Laws Service Tax Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77415