https://www.taxtmi.com/caselaws?id=155604 Refund of unutilised Modvat/Cenvat credit was admissible for exports made under bond where the exporter had also made other exports under rebate and used the available credit for duty payment on those clearances. Notification No. 5/2006-C.E. (N.T.) allows refund when credit cannot be fully utilised for export clearances during the relevant period, and the exporter's choice to export under bond or under rebate is not restricted to a single route for all exports. Refund could not be denied merely because credit was applied against rebate clearances to the extent possible, and the claim for bond exports was therefore allowed. en-us Thu, 10 Jun 2010 00:00:00 +0530 Wed, 10 May 2017 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155604 Refund of unutilised Modvat/Cenvat credit was admissible for exports made under bond where the exporter had also made other exports under rebate and used the available credit for duty payment on those clearances. Notification No. 5/2006-C.E. (N.T.) allows refund when credit cannot be fully utilised for export clearances during the relevant period, and the exporter's choice to export under bond or under rebate is not restricted to a single route for all exports. Refund could not be denied merely because credit was applied against rebate clearances to the extent possible, and the claim for bond exports was therefore allowed. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155604