https://www.taxtmi.com/caselaws?id=123313 The Tribunal allowed the Revenue's appeal, denying the refund claim for unutilized credit balance under Rule 5 of the Cenvat Credit Rules, 2004. It emphasized the requirement of physical exports for eligibility, distinguishing between deemed and physical exports. The decision highlighted that supplies to EOUs did not qualify as physical exports, aligning with Central Excise definitions. The Tribunal's ruling favored the Revenue, setting aside the Commissioner (Appeals)'s order and emphasizing the necessity of actual export for claiming Cenvat credit refunds under Rule 5. en-us Fri, 25 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123313 The Tribunal allowed the Revenue's appeal, denying the refund claim for unutilized credit balance under Rule 5 of the Cenvat Credit Rules, 2004. It emphasized the requirement of physical exports for eligibility, distinguishing between deemed and physical exports. The decision highlighted that supplies to EOUs did not qualify as physical exports, aligning with Central Excise definitions. The Tribunal's ruling favored the Revenue, setting aside the Commissioner (Appeals)'s order and emphasizing the necessity of actual export for claiming Cenvat credit refunds under Rule 5. Case-Laws Central Excise Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123313