https://www.taxtmi.com/caselaws?id=202885 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 is not barred where exports are made through a merchant exporter and the drawback claimed relates only to the customs portion. The decisive factor is whether the drawback includes any Central Excise duty element: if it does not, the proviso denying refund where drawback or rebate of duty is availed does not apply. The drawback schedule for the relevant goods showed the allocation as customs duty only, and the Board's circular confirmed that refund of unutilized excise credit remains available in such cases. The assessee was therefore entitled to cash refund of the accumulated credit. en-us Mon, 31 May 2010 00:00:00 +0530 Wed, 05 Jun 2013 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202885 Refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 is not barred where exports are made through a merchant exporter and the drawback claimed relates only to the customs portion. The decisive factor is whether the drawback includes any Central Excise duty element: if it does not, the proviso denying refund where drawback or rebate of duty is availed does not apply. The drawback schedule for the relevant goods showed the allocation as customs duty only, and the Board's circular confirmed that refund of unutilized excise credit remains available in such cases. The assessee was therefore entitled to cash refund of the accumulated credit. Case-Laws Central Excise Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202885