https://www.taxtmi.com/caselaws?id=265419 Dispute concerned eligibility to refund accumulated Cenvat credit on fabrics exported as such under Rule 5 of the Cenvat Credit Rules, with the Department questioning whether credit was available when the fabrics had not undergone manufacturing and whether the process could still be treated as manufacture under the erstwhile Central Excise Rules and Section 2(f). The High Court did not examine those merits because, after the Tribunal's order, the Assistant Commissioner passed a subsequent refund order. The appeals were therefore dismissed as infructuous, leaving the Department free to challenge the later refund order in accordance with law. en-us Fri, 28 Nov 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265419 Dispute concerned eligibility to refund accumulated Cenvat credit on fabrics exported as such under Rule 5 of the Cenvat Credit Rules, with the Department questioning whether credit was available when the fabrics had not undergone manufacturing and whether the process could still be treated as manufacture under the erstwhile Central Excise Rules and Section 2(f). The High Court did not examine those merits because, after the Tribunal's order, the Assistant Commissioner passed a subsequent refund order. The appeals were therefore dismissed as infructuous, leaving the Department free to challenge the later refund order in accordance with law. Case-Laws Central Excise Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265419