https://www.taxtmi.com/caselaws?id=78825 Refund of unutilized Cenvat credit under Rule 5 is not barred merely because an assessee is separately eligible for deemed export drawback under the Foreign Trade Policy; the proviso restricts refund only where drawback or rebate is claimed under the specified excise drawback and rebate schemes for the same duty. The commentary also notes that refund should not be denied for alleged lack of original documents where the relevant records were already verified, and later production and verification of the Chartered Accountant certificate cured any remaining evidentiary defect. On that reasoning, the assessee remained entitled to the refund. en-us Wed, 24 Feb 2010 00:00:00 +0530 Mon, 20 Dec 2010 19:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78825 Refund of unutilized Cenvat credit under Rule 5 is not barred merely because an assessee is separately eligible for deemed export drawback under the Foreign Trade Policy; the proviso restricts refund only where drawback or rebate is claimed under the specified excise drawback and rebate schemes for the same duty. The commentary also notes that refund should not be denied for alleged lack of original documents where the relevant records were already verified, and later production and verification of the Chartered Accountant certificate cured any remaining evidentiary defect. On that reasoning, the assessee remained entitled to the refund. Case-Laws Customs Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78825