https://www.taxtmi.com/caselaws?id=219537 A tariff-value notification tied to retail sale price could not be used to curtail refund on exported readymade garments where no retail sale price was required to be declared and the goods were not covered by the valuation regime under Section 4A. On that basis, the restriction on refund of export-related deemed credit was unsustainable. Refund of accumulated deemed credit under Rule 5 of the Cenvat Credit Rules, 2002, read with the export rebate notification, was therefore admissible, and the denial of part of the refund was rejected. en-us Tue, 29 May 2012 00:00:00 +0530 Wed, 08 May 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219537 A tariff-value notification tied to retail sale price could not be used to curtail refund on exported readymade garments where no retail sale price was required to be declared and the goods were not covered by the valuation regime under Section 4A. On that basis, the restriction on refund of export-related deemed credit was unsustainable. Refund of accumulated deemed credit under Rule 5 of the Cenvat Credit Rules, 2002, read with the export rebate notification, was therefore admissible, and the denial of part of the refund was rejected. Case-Laws Central Excise Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219537