https://www.taxtmi.com/caselaws?id=253260 The Tribunal allowed the manufacturer's refund claim of accumulated unutilized CENVAT credit on exported goods. It held that no double benefits were availed as duty-free imported inputs were used for domestic production, while duty-paid inputs were utilized for exported goods. The Tribunal emphasized that a one-to-one correlation between inputs and exported goods was not required for the refund claim under Rule 5 of CENVAT Credit Rules, 2004. The appeals were allowed, and the impugned orders were set aside, granting the manufacturer consequential relief. en-us Tue, 26 Aug 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253260 The Tribunal allowed the manufacturer's refund claim of accumulated unutilized CENVAT credit on exported goods. It held that no double benefits were availed as duty-free imported inputs were used for domestic production, while duty-paid inputs were utilized for exported goods. The Tribunal emphasized that a one-to-one correlation between inputs and exported goods was not required for the refund claim under Rule 5 of CENVAT Credit Rules, 2004. The appeals were allowed, and the impugned orders were set aside, granting the manufacturer consequential relief. Case-Laws Central Excise Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253260