https://www.taxtmi.com/caselaws?id=123621 The Tribunal upheld the Commissioner (Appeals) decision allowing the respondent's refund claim of Additional Duties of Excise (TTA) on finished goods cleared for export. The Tribunal interpreted the CENVAT Credit Rules, citing a CBEC Circular that supported the refund of unutilized accumulated credit of AED (TTA) on export of goods, even if the final product is not subject to AED. The Tribunal rejected the Revenue's appeals, affirming the respondent's entitlement to claim input-credit refund in accordance with the Circular. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 18 Sep 2012 15:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123621 The Tribunal upheld the Commissioner (Appeals) decision allowing the respondent's refund claim of Additional Duties of Excise (TTA) on finished goods cleared for export. The Tribunal interpreted the CENVAT Credit Rules, citing a CBEC Circular that supported the refund of unutilized accumulated credit of AED (TTA) on export of goods, even if the final product is not subject to AED. The Tribunal rejected the Revenue's appeals, affirming the respondent's entitlement to claim input-credit refund in accordance with the Circular. Case-Laws Central Excise Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123621