https://www.taxtmi.com/caselaws?id=204798 Refund of unutilised CENVAT credit under Rule 5 and Notification No. 5/2006-C.E. (N.T.) could not be denied merely for lack of input-output correlation. The text states that the governing rule and notification required only that the manufacturer be unable to utilise accumulated credit against exported goods during the relevant period, and did not prescribe a separate correlation requirement. It also notes that refund claims beyond the limitation under Section 11B were not allowed. On that basis, the concurrent findings sustaining sanction of refund were upheld and the departmental challenge failed. en-us Tue, 16 Nov 2010 00:00:00 +0530 Sat, 25 Jun 2011 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204798 Refund of unutilised CENVAT credit under Rule 5 and Notification No. 5/2006-C.E. (N.T.) could not be denied merely for lack of input-output correlation. The text states that the governing rule and notification required only that the manufacturer be unable to utilise accumulated credit against exported goods during the relevant period, and did not prescribe a separate correlation requirement. It also notes that refund claims beyond the limitation under Section 11B were not allowed. On that basis, the concurrent findings sustaining sanction of refund were upheld and the departmental challenge failed. Case-Laws Central Excise Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204798