https://www.taxtmi.com/caselaws?id=206884 The Tribunal dismissed the Revenue's appeals, upholding the impugned order allowing the respondent's refund claims for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal held that cash refund for exports under the Advance Licence Scheme was not explicitly restricted by Notification No. 43/2002-Cus. and 93/04-Cus., emphasizing that conditions not expressly stated in Rule 5 cannot be implied. The Tribunal stated that if the customs notifications' conditions were breached, the appropriate action would be to deny duty exemption, not the cash refund under Rule 5. en-us Fri, 25 Feb 2011 00:00:00 +0530 Thu, 25 Aug 2011 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206884 The Tribunal dismissed the Revenue's appeals, upholding the impugned order allowing the respondent's refund claims for accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal held that cash refund for exports under the Advance Licence Scheme was not explicitly restricted by Notification No. 43/2002-Cus. and 93/04-Cus., emphasizing that conditions not expressly stated in Rule 5 cannot be implied. The Tribunal stated that if the customs notifications' conditions were breached, the appropriate action would be to deny duty exemption, not the cash refund under Rule 5. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206884