https://www.taxtmi.com/caselaws?id=122404 Transitional credit on textile inputs under Rule 9A was treated as part of the CENVAT credit scheme and not as a separate class excluded from refund eligibility under Rule 5. Credit relating to grey fabrics in stock, in process, or contained in finished goods was considered capable of being included for refund, subject to re-examination on other grounds. Refund claims for exported goods could not be rejected solely for lack of lot-wise correlation where charts, summary sheets, and revised statements had been filed; those records required verification before any factual rejection, consistent with natural justice. The claims were therefore remitted for fresh adjudication on the legal and evidentiary issues. en-us Fri, 15 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122404 Transitional credit on textile inputs under Rule 9A was treated as part of the CENVAT credit scheme and not as a separate class excluded from refund eligibility under Rule 5. Credit relating to grey fabrics in stock, in process, or contained in finished goods was considered capable of being included for refund, subject to re-examination on other grounds. Refund claims for exported goods could not be rejected solely for lack of lot-wise correlation where charts, summary sheets, and revised statements had been filed; those records required verification before any factual rejection, consistent with natural justice. The claims were therefore remitted for fresh adjudication on the legal and evidentiary issues. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122404