https://www.taxtmi.com/caselaws?id=239851 The Tribunal allowed the appellant's refund claim under Rule 5 of CENVAT Credit Rules, 2004 for unutilized deemed credit, emphasizing the Department's failure to verify export and drawback conditions. The appellant was only required to provide the procurement certificate due to challenges in establishing a direct correlation between raw materials and exports. The Tribunal set aside lower authorities' decisions and ordered the balance of refund to be granted to the appellant. en-us Fri, 08 Nov 2013 00:00:00 +0530 Sat, 23 Nov 2013 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239851 The Tribunal allowed the appellant's refund claim under Rule 5 of CENVAT Credit Rules, 2004 for unutilized deemed credit, emphasizing the Department's failure to verify export and drawback conditions. The appellant was only required to provide the procurement certificate due to challenges in establishing a direct correlation between raw materials and exports. The Tribunal set aside lower authorities' decisions and ordered the balance of refund to be granted to the appellant. Case-Laws Central Excise Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239851