https://www.taxtmi.com/caselaws?id=4471 Refund of accumulated Cenvat credit on exports under Rule 5 cannot be denied merely for alleged non-compliance with procedural conditions in the Appendix to Notification No. 11/2002-CE (N.T.) where export and credit entitlement are otherwise undisputed. The Tribunal treated the notification as prescribing procedural safeguards that cannot override the substantive refund entitlement under the rule. It also found that the objection regarding multiple refund filings in the same claim period required factual verification before any final relief could be granted. The impugned orders were set aside and the matter was remitted for reconsideration after verification of the filing position and an opportunity of hearing. en-us Fri, 12 Oct 2007 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4471 Refund of accumulated Cenvat credit on exports under Rule 5 cannot be denied merely for alleged non-compliance with procedural conditions in the Appendix to Notification No. 11/2002-CE (N.T.) where export and credit entitlement are otherwise undisputed. The Tribunal treated the notification as prescribing procedural safeguards that cannot override the substantive refund entitlement under the rule. It also found that the objection regarding multiple refund filings in the same claim period required factual verification before any final relief could be granted. The impugned orders were set aside and the matter was remitted for reconsideration after verification of the filing position and an opportunity of hearing. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4471