https://www.taxtmi.com/caselaws?id=345169 Refund under Rule 5 of the CENVAT Credit Rules was considered admissible for duty-paid inputs used in exported goods where the export nexus and duty payment were established. The fact that the unit was a declarant unit claiming SSI exemption, and had not availed CENVAT credit, was treated as insufficient by itself to defeat the refund claim. The Tribunal relied on the principle that taxes should not be exported and on the scheme of Rules 5, 18 and 19 to support refund where duty-paid inputs were duly correlated with exported goods. Revenue's cited precedent was found factually inapposite. en-us Mon, 12 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345169 Refund under Rule 5 of the CENVAT Credit Rules was considered admissible for duty-paid inputs used in exported goods where the export nexus and duty payment were established. The fact that the unit was a declarant unit claiming SSI exemption, and had not availed CENVAT credit, was treated as insufficient by itself to defeat the refund claim. The Tribunal relied on the principle that taxes should not be exported and on the scheme of Rules 5, 18 and 19 to support refund where duty-paid inputs were duly correlated with exported goods. Revenue's cited precedent was found factually inapposite. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345169