https://www.taxtmi.com/caselaws?id=329871 Unutilised accumulated CENVAT credit of AED (T & TA) on inputs used in exported goods was held refundable under Rule 5 where the credit was otherwise admissible and its utilisation was restricted by the scheme. The Board's circular supported the view that such credit could be taken and, if left unutilised on export, was refundable subject to the prescribed conditions and limitations. The claim was therefore found admissible, the rejection was unsustainable, and the refund was upheld in favour of the assessee. en-us Mon, 16 May 2016 00:00:00 +0530 Mon, 11 Jul 2016 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329871 Unutilised accumulated CENVAT credit of AED (T & TA) on inputs used in exported goods was held refundable under Rule 5 where the credit was otherwise admissible and its utilisation was restricted by the scheme. The Board's circular supported the view that such credit could be taken and, if left unutilised on export, was refundable subject to the prescribed conditions and limitations. The claim was therefore found admissible, the rejection was unsustainable, and the refund was upheld in favour of the assessee. Case-Laws Central Excise Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329871