https://www.taxtmi.com/caselaws?id=347934 Refund of accumulated Cenvat credit under Rule 5 was unavailable where exported final products were cleared on payment of duty under a rebate claim, because the refund mechanism applies only to exports made without payment of duty under the prescribed bond procedure and excludes cases where rebate or drawback is claimed. As the goods were exported on payment of duty, the condition precedent for refund was not met. The rejection of the refund claim was therefore in accordance with law. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347934 Refund of accumulated Cenvat credit under Rule 5 was unavailable where exported final products were cleared on payment of duty under a rebate claim, because the refund mechanism applies only to exports made without payment of duty under the prescribed bond procedure and excludes cases where rebate or drawback is claimed. As the goods were exported on payment of duty, the condition precedent for refund was not met. The rejection of the refund claim was therefore in accordance with law. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347934