https://www.taxtmi.com/caselaws?id=243754 Where the grievance is against an erroneous refund, the proper recovery route is under section 11A rather than a challenge under section 35E, and use of the wrong procedural provision is treated as unsustainable. For refund of accumulated Cenvat credit under Rule 5, the relevant test is the unutilized credit at the end of the relevant quarter, read with the applicable export condition and proportionate refund framework. On the facts recorded, the export clearances exceeded the prescribed threshold and the refund claim was found consistent with the notification conditions, so the refund sanction was upheld. en-us Wed, 27 Nov 2013 00:00:00 +0530 Mon, 10 Feb 2014 07:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243754 Where the grievance is against an erroneous refund, the proper recovery route is under section 11A rather than a challenge under section 35E, and use of the wrong procedural provision is treated as unsustainable. For refund of accumulated Cenvat credit under Rule 5, the relevant test is the unutilized credit at the end of the relevant quarter, read with the applicable export condition and proportionate refund framework. On the facts recorded, the export clearances exceeded the prescribed threshold and the refund claim was found consistent with the notification conditions, so the refund sanction was upheld. Case-Laws Central Excise Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243754