https://www.taxtmi.com/caselaws?id=349122 Refund of CENVAT credit was held admissible on export of fully exempted goods even though the goods were exported without bond and the unit was not registered. The absence of registration was not treated as a bar to credit entitlement, and Rule 5 of the Cenvat Credit Rules, 2004 was applied to prevent embedded tax and duty burden on exports. Export under bond was treated as a procedural safeguard for cases where duty liability may arise on non-export, not as a condition defeating substantive refund where exempt goods were actually exported. The Revenue's challenge failed and the refund claim was maintained. en-us Wed, 27 Sep 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349122 Refund of CENVAT credit was held admissible on export of fully exempted goods even though the goods were exported without bond and the unit was not registered. The absence of registration was not treated as a bar to credit entitlement, and Rule 5 of the Cenvat Credit Rules, 2004 was applied to prevent embedded tax and duty burden on exports. Export under bond was treated as a procedural safeguard for cases where duty liability may arise on non-export, not as a condition defeating substantive refund where exempt goods were actually exported. The Revenue's challenge failed and the refund claim was maintained. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349122