https://www.taxtmi.com/caselaws?id=207967 Refund of unutilised Cenvat credit under Rule 5 for exported goods cannot be curtailed by applying DGFT Standard Input Output Norms, because that rule governs refund of accumulated export-related credit and does not permit reduction by norms fixed for a different scheme. An alleged duty liability on scrap generated during manufacture also cannot be deducted from the refund claim unless the demand has been quantified and confirmed in law. In the absence of an enforceable demand, such set-off is impermissible, though any scrap-related demand may be pursued separately in accordance with law. en-us Thu, 21 Jul 2011 00:00:00 +0530 Thu, 08 Aug 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207967 Refund of unutilised Cenvat credit under Rule 5 for exported goods cannot be curtailed by applying DGFT Standard Input Output Norms, because that rule governs refund of accumulated export-related credit and does not permit reduction by norms fixed for a different scheme. An alleged duty liability on scrap generated during manufacture also cannot be deducted from the refund claim unless the demand has been quantified and confirmed in law. In the absence of an enforceable demand, such set-off is impermissible, though any scrap-related demand may be pursued separately in accordance with law. Case-Laws Central Excise Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207967