https://www.taxtmi.com/caselaws?id=360998 Refund of accumulated CENVAT credit was held inadmissible for supplies made within India to UNICEF where the goods were not physically exported out of India. For the period January 2016 to March 2016, the Tribunal accepted that the explanation to Rule 5 then required physical export of goods before refund could be claimed on unutilised credit. It found the lower appellate authority's reasoning correct and upheld rejection of the refund claim, as the vaccine supplies did not satisfy the export condition applicable during the relevant period. en-us Thu, 24 May 2018 00:00:00 +0530 Mon, 28 May 2018 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360998 Refund of accumulated CENVAT credit was held inadmissible for supplies made within India to UNICEF where the goods were not physically exported out of India. For the period January 2016 to March 2016, the Tribunal accepted that the explanation to Rule 5 then required physical export of goods before refund could be claimed on unutilised credit. It found the lower appellate authority's reasoning correct and upheld rejection of the refund claim, as the vaccine supplies did not satisfy the export condition applicable during the relevant period. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360998