https://www.taxtmi.com/caselaws?id=342246 Refund of unutilized cenvat credit to a 100% Export Oriented Unit was upheld where the records, ER-2 returns and departmental verification showed the credit could not have been used in the ordinary course and the refund was already restricted for input services not used in manufacture. The applicable circular and Notification No. 5/2006-CE(NT) were read to mean that one-to-one correlation between inputs and exported goods was not required. The Revenue did not dislodge those factual and legal findings, so the refund remained sanctioned and the appeals were rejected. en-us Thu, 13 Apr 2017 00:00:00 +0530 Fri, 19 May 2017 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342246 Refund of unutilized cenvat credit to a 100% Export Oriented Unit was upheld where the records, ER-2 returns and departmental verification showed the credit could not have been used in the ordinary course and the refund was already restricted for input services not used in manufacture. The applicable circular and Notification No. 5/2006-CE(NT) were read to mean that one-to-one correlation between inputs and exported goods was not required. The Revenue did not dislodge those factual and legal findings, so the refund remained sanctioned and the appeals were rejected. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342246