https://www.taxtmi.com/caselaws?id=3528 Refund of accumulated CENVAT credit under Rule 5 is available where inputs used in export goods remain unutilised, even if the processes applied to those goods do not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The Department's reliance on circulars and decisions concerning different export-benefit notifications was distinguished as inapplicable to the refund claim. On the facts, the exported fabrics had used input credit that could not be fully adjusted, so denial of refund was unsustainable and the assessee was entitled to the accumulated credit. en-us Fri, 16 Nov 2007 00:00:00 +0530 Tue, 11 Aug 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3528 Refund of accumulated CENVAT credit under Rule 5 is available where inputs used in export goods remain unutilised, even if the processes applied to those goods do not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The Department's reliance on circulars and decisions concerning different export-benefit notifications was distinguished as inapplicable to the refund claim. On the facts, the exported fabrics had used input credit that could not be fully adjusted, so denial of refund was unsustainable and the assessee was entitled to the accumulated credit. Case-Laws Central Excise Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3528