https://www.taxtmi.com/caselaws?id=269900 Refund of unutilized deemed CENVAT credit was treated as admissible where the credit had already accrued during the relevant period and the exported goods had been manufactured and cleared on payment of duty. Rescission of the underlying notification did not, on the facts stated, cause the earned credit to lapse. Filing the refund claim otherwise than on a strict quarterly basis was treated as a procedural defect only, and did not defeat substantive entitlement where the claim was otherwise within limitation. The Revenue challenge therefore failed and the refund allowance was upheld. en-us Tue, 10 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269900 Refund of unutilized deemed CENVAT credit was treated as admissible where the credit had already accrued during the relevant period and the exported goods had been manufactured and cleared on payment of duty. Rescission of the underlying notification did not, on the facts stated, cause the earned credit to lapse. Filing the refund claim otherwise than on a strict quarterly basis was treated as a procedural defect only, and did not defeat substantive entitlement where the claim was otherwise within limitation. The Revenue challenge therefore failed and the refund allowance was upheld. Case-Laws Central Excise Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269900