https://www.taxtmi.com/caselaws?id=349637 The appellant, engaged in exporting yarn, was entitled to a refund of accumulated CENVAT credit for additional excise duty on Textile and Textile articles under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal held that maintaining separate accounts for basic excise duty and additional excise duty was not necessary, and the appellant could have used the basic excise duty surplus for additional excise duty. Additionally, the appellant was eligible for a refund under Notification No. 11/2002 CE(NT) as they had not claimed drawback or rebate on the exported goods. The Tribunal allowed the refund claim, overturning the Commissioner's decision. en-us Wed, 30 Aug 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349637 The appellant, engaged in exporting yarn, was entitled to a refund of accumulated CENVAT credit for additional excise duty on Textile and Textile articles under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal held that maintaining separate accounts for basic excise duty and additional excise duty was not necessary, and the appellant could have used the basic excise duty surplus for additional excise duty. Additionally, the appellant was eligible for a refund under Notification No. 11/2002 CE(NT) as they had not claimed drawback or rebate on the exported goods. The Tribunal allowed the refund claim, overturning the Commissioner's decision. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349637