https://www.taxtmi.com/caselaws?id=245689 Accumulated Cenvat credit of AED (T&TA) attributable to inputs used in exported goods is refundable under Rule 5 of the Cenvat Credit Rules, 2002 where the final product is exported and does not suffer the same duty. The Tribunal treated the issue as settled by earlier decisions affirmed by the High Court and by a later Board circular clarifying that such refund is admissible. That clarification was applied retrospectively, supporting refund entitlement to the assessee. en-us Wed, 16 Jan 2013 00:00:00 +0530 Sat, 05 Apr 2014 10:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245689 Accumulated Cenvat credit of AED (T&TA) attributable to inputs used in exported goods is refundable under Rule 5 of the Cenvat Credit Rules, 2002 where the final product is exported and does not suffer the same duty. The Tribunal treated the issue as settled by earlier decisions affirmed by the High Court and by a later Board circular clarifying that such refund is admissible. That clarification was applied retrospectively, supporting refund entitlement to the assessee. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245689