https://www.taxtmi.com/caselaws?id=358105 Unutilised CENVAT credit was considered refundable under Rule 5 where inputs suffered duty but the manufacturer exported the entire production and could not use the accumulated credit. The analysis applied the settled principle that exported goods should not bear domestic duty burden, and relied on precedent recognising that credit on inputs used in exempt, nil-duty, or fully exported goods may still be claimed as refund when it remains unusable. The refund claim was held admissible, the denial was set aside, and consequential relief followed. en-us Wed, 07 Feb 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358105 Unutilised CENVAT credit was considered refundable under Rule 5 where inputs suffered duty but the manufacturer exported the entire production and could not use the accumulated credit. The analysis applied the settled principle that exported goods should not bear domestic duty burden, and relied on precedent recognising that credit on inputs used in exempt, nil-duty, or fully exported goods may still be claimed as refund when it remains unusable. The refund claim was held admissible, the denial was set aside, and consequential relief followed. Case-Laws Central Excise Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358105