https://www.taxtmi.com/forum/issue?id=1233 Refund of countervailing duty (CVD) paid on import can be claimed where an exemption notification made the goods exempt; the remedy is a refund application subject to a one-year limitation and the principle of unjust enrichment, with proviso 2(a) applicable. Alternatively, CVD may be claimed as cenvat credit if the terminal product is excisable, though eligibility for credit on duty paid for exempted goods is contestable and may require adjudication; choice of remedy depends on quantum and available documentary evidence to rebut unjust enrichment. en-us Wed, 03 Jun 2009 08:12:58 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1233 Refund of countervailing duty (CVD) paid on import can be claimed where an exemption notification made the goods exempt; the remedy is a refund application subject to a one-year limitation and the principle of unjust enrichment, with proviso 2(a) applicable. Alternatively, CVD may be claimed as cenvat credit if the terminal product is excisable, though eligibility for credit on duty paid for exempted goods is contestable and may require adjudication; choice of remedy depends on quantum and available documentary evidence to rebut unjust enrichment. Discussion-Forum Central Excise Wed, 03 Jun 2009 08:12:58 +0530 https://www.taxtmi.com/forum/issue?id=1233