https://www.taxtmi.com/caselaws?id=211335 Refund of unutilised Cenvat credit was admissible where additional excise duty had been paid on inputs used in goods exported on payment of duty, and rebate under Rule 18 had been claimed only for the duty on the final products. Rule 5 of the Cenvat Credit Rules, 2002 was held to permit refund in that situation because the proviso was not triggered when no rebate was taken for the same duty component. The objection that the exports were under bond was also unavailable, as that ground was not raised in the show cause notice and the exports were in any event made on payment of duty. en-us Fri, 12 Oct 2007 00:00:00 +0530 Thu, 15 Mar 2012 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211335 Refund of unutilised Cenvat credit was admissible where additional excise duty had been paid on inputs used in goods exported on payment of duty, and rebate under Rule 18 had been claimed only for the duty on the final products. Rule 5 of the Cenvat Credit Rules, 2002 was held to permit refund in that situation because the proviso was not triggered when no rebate was taken for the same duty component. The objection that the exports were under bond was also unavailable, as that ground was not raised in the show cause notice and the exports were in any event made on payment of duty. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211335