https://www.taxtmi.com/caselaws?id=117446 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 cannot be denied merely because the exported goods were not cleared directly from the claimant's factory, so long as export is otherwise established and the credit remains unutilised. The CESTAT treated the rule as pari materia with the earlier refund provision and followed the same principle, finding the contrary view inconsistent with that approach and noting no binding contrary decision. On that basis, the refund claims were held maintainable and the denial of relief was set aside. en-us Mon, 13 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 16:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117446 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 cannot be denied merely because the exported goods were not cleared directly from the claimant's factory, so long as export is otherwise established and the credit remains unutilised. The CESTAT treated the rule as pari materia with the earlier refund provision and followed the same principle, finding the contrary view inconsistent with that approach and noting no binding contrary decision. On that basis, the refund claims were held maintainable and the denial of relief was set aside. Case-Laws Central Excise Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117446