https://www.taxtmi.com/caselaws?id=209489 Refund of CENVAT credit under Rule 5 is available only where credit taken on inputs used in exported goods cannot be adjusted against duty on clearances. The assessee was also making domestic clearances and was using credit, with duty being paid from the PLA during the relevant period. As no finding was recorded that the accumulated credit could not be utilised, the refund claim was unsustainable. The appellate order granting refund was set aside and the refund was held inadmissible. en-us Wed, 02 Feb 2011 00:00:00 +0530 Thu, 18 Jul 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209489 Refund of CENVAT credit under Rule 5 is available only where credit taken on inputs used in exported goods cannot be adjusted against duty on clearances. The assessee was also making domestic clearances and was using credit, with duty being paid from the PLA during the relevant period. As no finding was recorded that the accumulated credit could not be utilised, the refund claim was unsustainable. The appellate order granting refund was set aside and the refund was held inadmissible. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209489