https://www.taxtmi.com/article/detailed?id=6365 Refund of accumulated Cenvat credit under Rule 5 cannot be denied solely because export sale proceeds were not realised, as neither Rule 5 nor the relevant notification conditions refund on receipt of export proceeds; substituted Rule 5 and subsequent notifications prescribe revised procedures and safeguards, and amendment defining ''export goods'' raises questions about the treatment of deemed exports while administrative guidance treats DTA to SEZ clearances as exports for rebate. en-us Sat, 01 Aug 2015 08:36:57 +0530 Sat, 01 Aug 2015 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6365 Refund of accumulated Cenvat credit under Rule 5 cannot be denied solely because export sale proceeds were not realised, as neither Rule 5 nor the relevant notification conditions refund on receipt of export proceeds; substituted Rule 5 and subsequent notifications prescribe revised procedures and safeguards, and amendment defining ''export goods'' raises questions about the treatment of deemed exports while administrative guidance treats DTA to SEZ clearances as exports for rebate. Articles Cenvat Credit Sat, 01 Aug 2015 08:36:57 +0530 https://www.taxtmi.com/article/detailed?id=6365