https://www.taxtmi.com/caselaws?id=2188 The appeal filed by the Revenue was rejected as the Commissioner (Appeals) determined that the manufacturer was entitled to a refund of Cenvat credit for goods exported through a third party. The decision highlighted the manufacturer's compliance with Notification No. 11/2002 and the established practice that even if goods are exported via merchant exporters, the manufacturer can still claim the refund. The judgment underscored the significance of meeting procedural criteria and affirmed manufacturers' eligibility for Cenvat credit refunds, even in situations involving export through third parties. en-us Mon, 11 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2188 The appeal filed by the Revenue was rejected as the Commissioner (Appeals) determined that the manufacturer was entitled to a refund of Cenvat credit for goods exported through a third party. The decision highlighted the manufacturer's compliance with Notification No. 11/2002 and the established practice that even if goods are exported via merchant exporters, the manufacturer can still claim the refund. The judgment underscored the significance of meeting procedural criteria and affirmed manufacturers' eligibility for Cenvat credit refunds, even in situations involving export through third parties. Case-Laws Central Excise Mon, 11 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2188