https://www.taxtmi.com/caselaws?id=194961 The Tribunal upheld the rejection of the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004, for unutilized credit related to goods cleared to a 100% EOU. The appellant's failure to provide evidence of actual export to the EOU led to the dismissal of the claim. The Tribunal emphasized the necessity of proving actual export for refund eligibility, distinguishing between clearance to EOU and actual exports. Despite the appellant's arguments, the Tribunal affirmed the Commissioner (Appeals)' decision, highlighting the importance of complying with documentary evidence requirements for refund claims under the Cenvat Credit Rules. en-us Fri, 21 Aug 2015 00:00:00 +0530 Thu, 26 Apr 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194961 The Tribunal upheld the rejection of the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004, for unutilized credit related to goods cleared to a 100% EOU. The appellant's failure to provide evidence of actual export to the EOU led to the dismissal of the claim. The Tribunal emphasized the necessity of proving actual export for refund eligibility, distinguishing between clearance to EOU and actual exports. Despite the appellant's arguments, the Tribunal affirmed the Commissioner (Appeals)' decision, highlighting the importance of complying with documentary evidence requirements for refund claims under the Cenvat Credit Rules. Case-Laws Central Excise Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194961