https://www.taxtmi.com/caselaws?id=112016 Refund of unutilised AED credit was held admissible under Rule 57F(13) read with Rule 57A and Notification No. 85/87-C.E. where the credit could not be absorbed against domestic clearances. The governing notification was construed to permit refund for exported goods when utilisation was not possible for any reason, and the benefit was not denied merely because the finished product itself did not attract AED in domestic clearances. Board circulars supported this broader construction, and the refund claim was allowed with consequential relief. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 12:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112016 Refund of unutilised AED credit was held admissible under Rule 57F(13) read with Rule 57A and Notification No. 85/87-C.E. where the credit could not be absorbed against domestic clearances. The governing notification was construed to permit refund for exported goods when utilisation was not possible for any reason, and the benefit was not denied merely because the finished product itself did not attract AED in domestic clearances. Board circulars supported this broader construction, and the refund claim was allowed with consequential relief. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112016