https://www.taxtmi.com/caselaws?id=329900 The Tribunal upheld the eligibility of the respondent for a refund of unutilized Cenvat credit due to clearances under International competitive bidding, rejecting the revenue's argument that the clearances were not physical exports. The Tribunal also ruled that the respondent's filing of a single claim for a year instead of quarterly did not violate notification requirements, as there was no explicit bar on longer claim periods if eligible. The Tribunal concluded that the clearances under competitive bidding could be considered exports, dismissing the revenue's appeal and affirming the respondent's eligibility for the refund. en-us Fri, 17 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329900 The Tribunal upheld the eligibility of the respondent for a refund of unutilized Cenvat credit due to clearances under International competitive bidding, rejecting the revenue's argument that the clearances were not physical exports. The Tribunal also ruled that the respondent's filing of a single claim for a year instead of quarterly did not violate notification requirements, as there was no explicit bar on longer claim periods if eligible. The Tribunal concluded that the clearances under competitive bidding could be considered exports, dismissing the revenue's appeal and affirming the respondent's eligibility for the refund. Case-Laws Central Excise Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329900