https://www.taxtmi.com/caselaws?id=86332 Rule 57F(3) permits refund of Modvat credit on inputs used in final products cleared for export under bond where adjustment against home-consumed clearances is not possible, subject to the prescribed safeguards, conditions and limitations. The entitlement remains with the manufacturer of the exported goods if the goods were actually exported, the refund claim was filed in time, and the conditions of Notification No. 85/87-C.E. were satisfied. Routing the export through a merchant exporter does not, by itself, defeat refund eligibility when the rule's requirements are otherwise met. en-us Thu, 09 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86332 Rule 57F(3) permits refund of Modvat credit on inputs used in final products cleared for export under bond where adjustment against home-consumed clearances is not possible, subject to the prescribed safeguards, conditions and limitations. The entitlement remains with the manufacturer of the exported goods if the goods were actually exported, the refund claim was filed in time, and the conditions of Notification No. 85/87-C.E. were satisfied. Routing the export through a merchant exporter does not, by itself, defeat refund eligibility when the rule's requirements are otherwise met. Case-Laws Central Excise Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86332