https://www.taxtmi.com/caselaws?id=360998 The appeal for refund of accumulated CENVAT credit for duty paid on inputs and tax on input services related to the export of goods without physical export was rejected. The appellant, a 100% EOU, argued that supplying goods to UNICEF under International Competitive Bidding constituted export. However, the court upheld the lower authorities' decision, stating that physical export was required by law during the relevant period. The judgment on 24/05/2018 maintained the rejection of the appeal, emphasizing the necessity of physical export as correctly interpreted by the 1st Appellate Authority. 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 The appeal for refund of accumulated CENVAT credit for duty paid on inputs and tax on input services related to the export of goods without physical export was rejected. The appellant, a 100% EOU, argued that supplying goods to UNICEF under International Competitive Bidding constituted export. However, the court upheld the lower authorities' decision, stating that physical export was required by law during the relevant period. The judgment on 24/05/2018 maintained the rejection of the appeal, emphasizing the necessity of physical export as correctly interpreted by the 1st Appellate Authority. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360998