https://www.taxtmi.com/caselaws?id=251709 Rule 5 of the Cenvat Credit Rules permits cash refund only of accumulated credit relatable to inputs used in exported final products or intermediate products cleared for export under bond or letter of undertaking. Credit attributable to goods cleared for home consumption, including waste cleared domestically, does not qualify for refund because it is not export-linked. On the facts, the claimed AED (T&TA) credit was attributable to domestic clearances and the waste-related credit was also non-export-linked, so refund of those amounts was not admissible and the appellate allowance was set aside. en-us Fri, 22 Aug 2014 00:00:00 +0530 Thu, 25 Sep 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251709 Rule 5 of the Cenvat Credit Rules permits cash refund only of accumulated credit relatable to inputs used in exported final products or intermediate products cleared for export under bond or letter of undertaking. Credit attributable to goods cleared for home consumption, including waste cleared domestically, does not qualify for refund because it is not export-linked. On the facts, the claimed AED (T&TA) credit was attributable to domestic clearances and the waste-related credit was also non-export-linked, so refund of those amounts was not admissible and the appellate allowance was set aside. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251709