https://www.taxtmi.com/caselaws?id=207468 The Tribunal allowed the appeal against the denial of the rebate claim under Rule 5 of Cenvat Credit Rules, 2004. The denial based on periodic filing requirements was deemed unjustified as the legislative intent was to avoid multiple claims, not mandate quarterly filings. Additionally, clearances to 100% EOU were considered exports, requiring verification of physical export for refund eligibility. The matter was remanded to the adjudicating authority for verification, with a directive to decide within 45 days. en-us Wed, 09 Mar 2011 00:00:00 +0530 Tue, 06 Oct 2015 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207468 The Tribunal allowed the appeal against the denial of the rebate claim under Rule 5 of Cenvat Credit Rules, 2004. The denial based on periodic filing requirements was deemed unjustified as the legislative intent was to avoid multiple claims, not mandate quarterly filings. Additionally, clearances to 100% EOU were considered exports, requiring verification of physical export for refund eligibility. The matter was remanded to the adjudicating authority for verification, with a directive to decide within 45 days. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207468