https://www.taxtmi.com/caselaws?id=265144 Unutilised Cenvat credit was refundable under Rule 5 of the Cenvat Credit Rules, 2002 where excisable goods were supplied to registered garment manufacturers/exporters under the notified export procurement procedure. The Tribunal held that the jurisdictional Assistant Commissioner's certification, the manufacturers' bonds, and the export of finished goods without drawback satisfied the relevant conditions, and the assessee could not be denied refund merely because shipping bills, bills of lading and related export documents were in the garment exporters' names. Documentary requirements in Notification No. 11/2002 were treated as inapplicable because the assessee was not the direct exporter. Refund was therefore admissible. en-us Tue, 24 Mar 2015 00:00:00 +0530 Wed, 07 Oct 2015 07:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265144 Unutilised Cenvat credit was refundable under Rule 5 of the Cenvat Credit Rules, 2002 where excisable goods were supplied to registered garment manufacturers/exporters under the notified export procurement procedure. The Tribunal held that the jurisdictional Assistant Commissioner's certification, the manufacturers' bonds, and the export of finished goods without drawback satisfied the relevant conditions, and the assessee could not be denied refund merely because shipping bills, bills of lading and related export documents were in the garment exporters' names. Documentary requirements in Notification No. 11/2002 were treated as inapplicable because the assessee was not the direct exporter. Refund was therefore admissible. Case-Laws Central Excise Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265144