https://www.taxtmi.com/caselaws?id=174713 The controversy concerned refund of accumulated Cenvat credit and whether credit on inputs used for export goods could be claimed in cash under the relevant Central Excise and Cenvat provisions. The Revenue argued that the Board circular was inapplicable, that the exported goods were not subjected to the additional duty of excise in question, and that rebate/refund already granted on the same inputs affected entitlement to further refund. The court held the appeals were covered by its decision in the connected matter decided the same day and dismissed all the appeals, leaving no order as to costs. en-us Tue, 30 Jun 2009 00:00:00 +0530 Thu, 15 Oct 2015 16:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174713 The controversy concerned refund of accumulated Cenvat credit and whether credit on inputs used for export goods could be claimed in cash under the relevant Central Excise and Cenvat provisions. The Revenue argued that the Board circular was inapplicable, that the exported goods were not subjected to the additional duty of excise in question, and that rebate/refund already granted on the same inputs affected entitlement to further refund. The court held the appeals were covered by its decision in the connected matter decided the same day and dismissed all the appeals, leaving no order as to costs. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174713