https://www.taxtmi.com/caselaws?id=205268 Refund of unutilised Cenvat credit under Rule 5 was found to be properly sanctioned where the shipping bills and AR-I copies were certified by the customs officer as evidence of export. The only objection was that the documents were not separately attested in the manner alleged by Revenue, but the customs certification requirement under Notification No. 5/2006 was satisfied on the face of the records. The exporter's signature on photocopies was treated only as copy attestation and did not dilute the customs endorsement of export. en-us Wed, 27 Oct 2010 00:00:00 +0530 Wed, 31 Aug 2011 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205268 Refund of unutilised Cenvat credit under Rule 5 was found to be properly sanctioned where the shipping bills and AR-I copies were certified by the customs officer as evidence of export. The only objection was that the documents were not separately attested in the manner alleged by Revenue, but the customs certification requirement under Notification No. 5/2006 was satisfied on the face of the records. The exporter's signature on photocopies was treated only as copy attestation and did not dilute the customs endorsement of export. Case-Laws Central Excise Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205268