https://www.taxtmi.com/caselaws?id=126497 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 is admissible where processed inputs are cleared as intermediate products for use in goods exported by another manufacturer, provided the prescribed conditions are met. The Tribunal noted that the rule covers credit linked to inputs used in the export chain, and refund is not denied merely because the claimant is not the direct exporter. As the exported garments were not shown to have been cleared under drawback or rebate and the credit could not otherwise be used for domestic duty payment, the objection to refund failed and the claim was allowed. en-us Wed, 24 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 15:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126497 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 is admissible where processed inputs are cleared as intermediate products for use in goods exported by another manufacturer, provided the prescribed conditions are met. The Tribunal noted that the rule covers credit linked to inputs used in the export chain, and refund is not denied merely because the claimant is not the direct exporter. As the exported garments were not shown to have been cleared under drawback or rebate and the credit could not otherwise be used for domestic duty payment, the objection to refund failed and the claim was allowed. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126497