https://www.taxtmi.com/caselaws?id=264474 The appellate court allowed the appellant's appeal for the refund of Cenvat Credit, overturning the decision of the first appellate authority. The court emphasized that there is no restriction under Rule-5 of CCR for utilizing unutilized credit for DTA clearances. It was noted that only waste/rejects of certain goods were cleared in DTA, which cannot be exported. The judgment highlighted that denying refunds based on waste generation would unfairly impact exporters. Consequential relief was granted to the appellant. en-us Fri, 17 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264474 The appellate court allowed the appellant's appeal for the refund of Cenvat Credit, overturning the decision of the first appellate authority. The court emphasized that there is no restriction under Rule-5 of CCR for utilizing unutilized credit for DTA clearances. It was noted that only waste/rejects of certain goods were cleared in DTA, which cannot be exported. The judgment highlighted that denying refunds based on waste generation would unfairly impact exporters. Consequential relief was granted to the appellant. Case-Laws Central Excise Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264474