https://www.taxtmi.com/caselaws?id=83540 Refund of Modvat credit under Rule 57F(3) is admissible where final products are cleared for export under bond and export is established. The provision does not require the manufacturer to personally effect the physical export, and no additional condition can be implied into a taxing rule. Accordingly, the involvement of merchant exporters does not by itself defeat the refund claim when the goods were exported from the manufacturer's premises under the prescribed procedure. en-us Wed, 10 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83540 Refund of Modvat credit under Rule 57F(3) is admissible where final products are cleared for export under bond and export is established. The provision does not require the manufacturer to personally effect the physical export, and no additional condition can be implied into a taxing rule. Accordingly, the involvement of merchant exporters does not by itself defeat the refund claim when the goods were exported from the manufacturer's premises under the prescribed procedure. Case-Laws Central Excise Wed, 10 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83540