https://www.taxtmi.com/caselaws?id=348292 The appellant filed an appeal against the rejection of a refund claim of accumulated CENVAT Credit for exporting goods. The dispute centered around the timing of input usage for manufacturing and exporting goods. The court ruled in favor of the appellant, allowing cash refund of the accumulated credit except for the credit on 'sugar cess'. The court clarified that inputs did not need to be used in the same month for claiming cash refund, emphasizing the objective of facilitating refunds for accumulated credit used in manufacturing export goods. The appeal was disposed of in favor of the appellant, modifying the impugned order accordingly. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 25 Apr 2018 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348292 The appellant filed an appeal against the rejection of a refund claim of accumulated CENVAT Credit for exporting goods. The dispute centered around the timing of input usage for manufacturing and exporting goods. The court ruled in favor of the appellant, allowing cash refund of the accumulated credit except for the credit on 'sugar cess'. The court clarified that inputs did not need to be used in the same month for claiming cash refund, emphasizing the objective of facilitating refunds for accumulated credit used in manufacturing export goods. The appeal was disposed of in favor of the appellant, modifying the impugned order accordingly. Case-Laws Central Excise Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348292