https://www.taxtmi.com/caselaws?id=326952 The CESTAT upheld the sanction of the refund in favor of the respondents under Rule 5 of the Central Excise Act, 1944. The Tribunal found that the claims were correctly allowed as the accumulated credit on inputs for export goods was refundable. The Revenue's appeal was rejected as there was no violation of Rule 5 and no perversity in the findings of fact by the lower authorities. The contention that the respondents were not manufacturers was dismissed, as the refund was for inputs in exported final products, supported by a chartered accountant's certification. en-us Tue, 19 Jan 2016 00:00:00 +0530 Wed, 19 Oct 2016 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326952 The CESTAT upheld the sanction of the refund in favor of the respondents under Rule 5 of the Central Excise Act, 1944. The Tribunal found that the claims were correctly allowed as the accumulated credit on inputs for export goods was refundable. The Revenue's appeal was rejected as there was no violation of Rule 5 and no perversity in the findings of fact by the lower authorities. The contention that the respondents were not manufacturers was dismissed, as the refund was for inputs in exported final products, supported by a chartered accountant's certification. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326952