https://www.taxtmi.com/caselaws?id=122642 Unutilised Cenvat credit of AED (T & TA) on inputs used in exported goods was considered refundable under Rule 5 of the Cenvat Credit Rules where the credit could not be adjusted against domestic clearances. The text treats export under bond, together with the absence of drawback or rebate on the consignments, as satisfying the refund framework. It also notes that Board clarification supported admissibility of such credit and refund, subject to the prescribed conditions and limitations. The stated position is that accumulated AED (T & TA) credit is refundable on export when utilisation is restricted, and the denial of refund was set aside. en-us Fri, 06 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122642 Unutilised Cenvat credit of AED (T & TA) on inputs used in exported goods was considered refundable under Rule 5 of the Cenvat Credit Rules where the credit could not be adjusted against domestic clearances. The text treats export under bond, together with the absence of drawback or rebate on the consignments, as satisfying the refund framework. It also notes that Board clarification supported admissibility of such credit and refund, subject to the prescribed conditions and limitations. The stated position is that accumulated AED (T & TA) credit is refundable on export when utilisation is restricted, and the denial of refund was set aside. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122642