https://www.taxtmi.com/caselaws?id=117006 Exported exempted or nil-rate goods remain within the Rule 6(5)(vi) export exception where export is proved by documents such as ARE-1, shipping bill and bill of lading, and the presence or absence of bond or LUT does not defeat that treatment. The same export proof supports treating the clearance as under bond for Cenvat purposes. Rule 5 permits refund of unutilized Cenvat credit on inputs used in exported goods, because the rule is intended to relieve accumulated credit where domestic duty cannot be absorbed on exports. The text concludes that refund cannot be denied merely because the final product is exempt or carries nil duty. en-us Wed, 14 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 15:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117006 Exported exempted or nil-rate goods remain within the Rule 6(5)(vi) export exception where export is proved by documents such as ARE-1, shipping bill and bill of lading, and the presence or absence of bond or LUT does not defeat that treatment. The same export proof supports treating the clearance as under bond for Cenvat purposes. Rule 5 permits refund of unutilized Cenvat credit on inputs used in exported goods, because the rule is intended to relieve accumulated credit where domestic duty cannot be absorbed on exports. The text concludes that refund cannot be denied merely because the final product is exempt or carries nil duty. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117006