https://www.taxtmi.com/caselaws?id=125173 Refund of unutilised Cenvat credit on additional duties of excise paid on inputs was held admissible under Rule 5 because the rebate claimed under Rule 18 covered only the basic excise duty on the exported final products. The exports were made on payment of duty, so Rule 19 did not apply, and the proviso to Rule 5 did not bar refund where no rebate had been sought for the input duty component. The settled principle applied was that Rule 5 operates to permit refund where accumulated credit cannot be adjusted against duty payable on exports. The Revenue's challenge therefore failed. en-us Mon, 28 Apr 2008 00:00:00 +0530 Sat, 20 Oct 2012 12:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125173 Refund of unutilised Cenvat credit on additional duties of excise paid on inputs was held admissible under Rule 5 because the rebate claimed under Rule 18 covered only the basic excise duty on the exported final products. The exports were made on payment of duty, so Rule 19 did not apply, and the proviso to Rule 5 did not bar refund where no rebate had been sought for the input duty component. The settled principle applied was that Rule 5 operates to permit refund where accumulated credit cannot be adjusted against duty payable on exports. The Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125173