https://www.taxtmi.com/caselaws?id=206240 Refund of MODVAT/CENVAT credit for exports under bond was treated as not barred merely because rebate was not claimed, but entitlement depended on factual verification of whether the inputs and input services were actually used in the exported goods. As the original adjudicating authority had not clearly examined that issue, and had not verified whether any refund was sanctioned in excess of the claim, the matter was remanded for fresh adjudication and factual scrutiny in accordance with law. The refund claim was therefore not finally determined on merits. en-us Tue, 03 May 2011 00:00:00 +0530 Thu, 20 Oct 2011 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206240 Refund of MODVAT/CENVAT credit for exports under bond was treated as not barred merely because rebate was not claimed, but entitlement depended on factual verification of whether the inputs and input services were actually used in the exported goods. As the original adjudicating authority had not clearly examined that issue, and had not verified whether any refund was sanctioned in excess of the claim, the matter was remanded for fresh adjudication and factual scrutiny in accordance with law. The refund claim was therefore not finally determined on merits. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206240