https://www.taxtmi.com/caselaws?id=333017 The CESTAT Allahabad allowed the appeal, directing the Original Authority to refund the claimed amount within 60 days. The appellant, a 100% export-oriented unit, successfully argued that goods exported under bond were exempt from Rule 6(1) of the Cenvat Credit Rules. The Tribunal held that duty foregone on inputs used for goods cleared domestically meant the goods were not wholly exempt from Excise duty, entitling the appellant to avail Cenvat credit. This case emphasizes the importance of understanding and applying Cenvat credit rules effectively, supported by legal precedents, in challenging and obtaining tax refunds in excise and customs matters. en-us Thu, 15 Sep 2016 00:00:00 +0530 Thu, 01 Feb 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333017 The CESTAT Allahabad allowed the appeal, directing the Original Authority to refund the claimed amount within 60 days. The appellant, a 100% export-oriented unit, successfully argued that goods exported under bond were exempt from Rule 6(1) of the Cenvat Credit Rules. The Tribunal held that duty foregone on inputs used for goods cleared domestically meant the goods were not wholly exempt from Excise duty, entitling the appellant to avail Cenvat credit. This case emphasizes the importance of understanding and applying Cenvat credit rules effectively, supported by legal precedents, in challenging and obtaining tax refunds in excise and customs matters. Case-Laws Central Excise Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333017