https://www.taxtmi.com/caselaws?id=263373 The Tribunal allowed the appeals in a case concerning refund claims under Rule 5 of the Cenvat Credit Rules for export of goods without duty payment. The dispute centered on the interpretation of Rule 5 and Notification 5/2006-CE(NT), particularly regarding the one-to-one correlation of duty paid inputs and exported goods. Despite objections from the Revenue, the Tribunal found in favor of the appellants, emphasizing compliance with the rules and allowing the rebate claim under Rule 18 for duty paid on exported goods. The Tribunal's decision was influenced by a previous ruling covering similar issues, leading to the allowance of all appeals. en-us Thu, 09 Jul 2015 00:00:00 +0530 Tue, 01 Sep 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263373 The Tribunal allowed the appeals in a case concerning refund claims under Rule 5 of the Cenvat Credit Rules for export of goods without duty payment. The dispute centered on the interpretation of Rule 5 and Notification 5/2006-CE(NT), particularly regarding the one-to-one correlation of duty paid inputs and exported goods. Despite objections from the Revenue, the Tribunal found in favor of the appellants, emphasizing compliance with the rules and allowing the rebate claim under Rule 18 for duty paid on exported goods. The Tribunal's decision was influenced by a previous ruling covering similar issues, leading to the allowance of all appeals. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263373