https://www.taxtmi.com/forum/issue?id=110806 When inputs are procured under CT-2 bond and exported, no duty is paid on the final product. Refund of accumulated Cenvat credit is available when the credit cannot be utilized because of export; rebate of duty attributable to inputs used in exported manufacture is available under the excise rebate scheme. Both remedies are distinct and may be pursued, but double recovery for the same duty element is not permissible. en-us Wed, 17 Aug 2016 15:30:44 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110806 When inputs are procured under CT-2 bond and exported, no duty is paid on the final product. Refund of accumulated Cenvat credit is available when the credit cannot be utilized because of export; rebate of duty attributable to inputs used in exported manufacture is available under the excise rebate scheme. Both remedies are distinct and may be pursued, but double recovery for the same duty element is not permissible. Discussion-Forum Customs Wed, 17 Aug 2016 15:30:44 +0530 https://www.taxtmi.com/forum/issue?id=110806