https://www.taxtmi.com/caselaws?id=264831 Refund of accumulated CENVAT credit under Rule 5 is limited to credit attributable to exported goods and excludes credit relatable to inputs remaining in stock on the relevant date. The authorities correctly computed the closing credit balance, removed the portion linked to physical stock of raw materials, and sanctioned only the unutilized balance connected to exports. The broader refund claim was therefore not supported on the facts, and the restricted refund was sustained. en-us Mon, 06 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264831 Refund of accumulated CENVAT credit under Rule 5 is limited to credit attributable to exported goods and excludes credit relatable to inputs remaining in stock on the relevant date. The authorities correctly computed the closing credit balance, removed the portion linked to physical stock of raw materials, and sanctioned only the unutilized balance connected to exports. The broader refund claim was therefore not supported on the facts, and the restricted refund was sustained. Case-Laws Central Excise Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264831