https://www.taxtmi.com/caselaws?id=2230 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of accumulated and unutilised credit where inputs are used in manufacturing exported goods and the credit cannot be absorbed against duty on final products. The Tribunal applied the connected notification framework and followed its earlier view on the same issue, holding that the possibility of future domestic clearances does not defeat the statutory entitlement to refund of credit that remained unutilised for export-related production. The rejection of the refund claim was therefore unsustainable. en-us Tue, 29 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2230 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of accumulated and unutilised credit where inputs are used in manufacturing exported goods and the credit cannot be absorbed against duty on final products. The Tribunal applied the connected notification framework and followed its earlier view on the same issue, holding that the possibility of future domestic clearances does not defeat the statutory entitlement to refund of credit that remained unutilised for export-related production. The rejection of the refund claim was therefore unsustainable. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2230