https://www.taxtmi.com/caselaws?id=564 Refund of unutilised Modvat/Cenvat credit on inputs used in exported goods was held admissible where the manufacturer had not availed drawback or rebate in respect of the same duty. Rule 5 of the Cenvat Credit Rules, 2002 read with Notification No. 11/2002-C.E. (N.T.) was read to bar refund only when the manufacturer himself had claimed the relevant drawback or rebate. Customs drawback claimed by a merchant-exporter was treated as relating to a different duty component, so it did not create a double benefit for the manufacturer. The refund claim therefore could not be denied merely because customs drawback had been taken on the export consignment. en-us Tue, 04 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=564 Refund of unutilised Modvat/Cenvat credit on inputs used in exported goods was held admissible where the manufacturer had not availed drawback or rebate in respect of the same duty. Rule 5 of the Cenvat Credit Rules, 2002 read with Notification No. 11/2002-C.E. (N.T.) was read to bar refund only when the manufacturer himself had claimed the relevant drawback or rebate. Customs drawback claimed by a merchant-exporter was treated as relating to a different duty component, so it did not create a double benefit for the manufacturer. The refund claim therefore could not be denied merely because customs drawback had been taken on the export consignment. Case-Laws Central Excise Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=564