https://www.taxtmi.com/caselaws?id=206216 Registration under central excise law and execution of bond or LUT are procedural requirements that do not by themselves defeat entitlement to Cenvat credit or Rule 5 refund where manufacture, duty-paid inputs, export and supporting documents are established. Delay in registration was treated as a curable irregularity, so credit taken later for inputs used in exported goods was held admissible. Likewise, export without bond or LUT was treated as a procedural lapse and did not bar refund of accumulated credit when the substantive conditions for the scheme were satisfied. The order rejecting refund was set aside and the matter was remitted for verification of documents and quantification of refundable credit. en-us Thu, 06 Jan 2011 00:00:00 +0530 Tue, 27 May 2025 13:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206216 Registration under central excise law and execution of bond or LUT are procedural requirements that do not by themselves defeat entitlement to Cenvat credit or Rule 5 refund where manufacture, duty-paid inputs, export and supporting documents are established. Delay in registration was treated as a curable irregularity, so credit taken later for inputs used in exported goods was held admissible. Likewise, export without bond or LUT was treated as a procedural lapse and did not bar refund of accumulated credit when the substantive conditions for the scheme were satisfied. The order rejecting refund was set aside and the matter was remitted for verification of documents and quantification of refundable credit. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206216