https://www.taxtmi.com/caselaws?id=270498 Unutilized Cenvat credit attributable to inputs used in goods exported under bond was treated as refundable where the assessee had no PLA duty payment and the input credit exceeded the duty payable on domestic clearances, making utilisation impracticable. The refund entitlement was recognised on those facts, and the verification of ARE-1-wise details, lot numbers and corresponding invoices was held to require examination by the original authority rather than the appellate forum. The matter was therefore remanded for verification and fresh decision. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270498 Unutilized Cenvat credit attributable to inputs used in goods exported under bond was treated as refundable where the assessee had no PLA duty payment and the input credit exceeded the duty payable on domestic clearances, making utilisation impracticable. The refund entitlement was recognised on those facts, and the verification of ARE-1-wise details, lot numbers and corresponding invoices was held to require examination by the original authority rather than the appellate forum. The matter was therefore remanded for verification and fresh decision. Case-Laws Central Excise Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270498