https://www.taxtmi.com/caselaws?id=270314 Unutilized accumulated Cenvat credit remained refundable under Rule 5 on export of final products, even though the exported electric vehicles had become exempt from central excise duty. CESTAT relied on binding High Court rulings and found no basis to depart from them, rejecting the Revenue's objection that exemption of the final product defeated refund entitlement. The Commissioner (Appeals) order granting refund was upheld and the Revenue's appeals were rejected. en-us Thu, 08 Oct 2015 00:00:00 +0530 Sat, 12 Aug 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270314 Unutilized accumulated Cenvat credit remained refundable under Rule 5 on export of final products, even though the exported electric vehicles had become exempt from central excise duty. CESTAT relied on binding High Court rulings and found no basis to depart from them, rejecting the Revenue's objection that exemption of the final product defeated refund entitlement. The Commissioner (Appeals) order granting refund was upheld and the Revenue's appeals were rejected. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270314