https://www.taxtmi.com/caselaws?id=204213 Refund of accumulated Cenvat credit under Rule 5 was allowed where the final products were exported and supporting export documents, including ARE-1 and verification material, were on record. The use of an old refund format was treated as a procedural defect that could not defeat a substantive refund claim. Some domestic clearances did not justify denial because export clearances formed the overwhelming bulk of the turnover and the factual record showed the credit was not being effectively utilised against export-related output. The objection was therefore rejected and the refund claim was held admissible. en-us Thu, 11 Nov 2010 00:00:00 +0530 Sat, 25 Jun 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204213 Refund of accumulated Cenvat credit under Rule 5 was allowed where the final products were exported and supporting export documents, including ARE-1 and verification material, were on record. The use of an old refund format was treated as a procedural defect that could not defeat a substantive refund claim. Some domestic clearances did not justify denial because export clearances formed the overwhelming bulk of the turnover and the factual record showed the credit was not being effectively utilised against export-related output. The objection was therefore rejected and the refund claim was held admissible. Case-Laws Central Excise Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204213