https://www.taxtmi.com/caselaws?id=348155 The Tribunal allowed the appeal, finding merit in the appellant's claim of credit accumulation due to exports under notification No. 30/04-CE. It held that if the accumulated credit was linked to exported goods, a refund was warranted. As lower authorities failed to examine this crucial aspect, the Tribunal set aside the rejection and remanded the matter for reassessment. The adjudicating authority was directed to reconsider the refund claim in light of whether the accumulated Cenvat credit was a result of exporting goods. en-us Thu, 27 Jul 2017 00:00:00 +0530 Mon, 18 Sep 2017 05:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348155 The Tribunal allowed the appeal, finding merit in the appellant's claim of credit accumulation due to exports under notification No. 30/04-CE. It held that if the accumulated credit was linked to exported goods, a refund was warranted. As lower authorities failed to examine this crucial aspect, the Tribunal set aside the rejection and remanded the matter for reassessment. The adjudicating authority was directed to reconsider the refund claim in light of whether the accumulated Cenvat credit was a result of exporting goods. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348155