https://www.taxtmi.com/caselaws?id=1515 Refund of unutilised Cenvat credit under Rule 5 remained available where exported final products were cleared on payment of basic excise duty and no additional excise duty was payable on those goods. The proviso barring refund where rebate is claimed applied only to the same duty element, so rebate of basic excise duty did not extinguish refund of credit relating to additional excise duty on inputs. Rejection for want of bond or letter of undertaking was also unsustainable because that requirement applies to export without payment of duty, not to exports made on duty payment. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1515 Refund of unutilised Cenvat credit under Rule 5 remained available where exported final products were cleared on payment of basic excise duty and no additional excise duty was payable on those goods. The proviso barring refund where rebate is claimed applied only to the same duty element, so rebate of basic excise duty did not extinguish refund of credit relating to additional excise duty on inputs. Rejection for want of bond or letter of undertaking was also unsustainable because that requirement applies to export without payment of duty, not to exports made on duty payment. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1515