https://www.taxtmi.com/caselaws?id=384569 The Tribunal held that the appellants were not entitled to cash refund for deemed exports under Rule 5 of CENVAT Credit Rules. However, they were allowed to take re-credit of the amount, which would not lapse under Section 142 of the Central Goods and Service Tax Act, 2017. The Tribunal upheld the lower authorities' rejection of cash refund based on the amended definition of 'export goods' post-March 1, 2015. All appeals were disposed of accordingly. en-us Fri, 16 Aug 2019 00:00:00 +0530 Mon, 02 Mar 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384569 The Tribunal held that the appellants were not entitled to cash refund for deemed exports under Rule 5 of CENVAT Credit Rules. However, they were allowed to take re-credit of the amount, which would not lapse under Section 142 of the Central Goods and Service Tax Act, 2017. The Tribunal upheld the lower authorities' rejection of cash refund based on the amended definition of 'export goods' post-March 1, 2015. All appeals were disposed of accordingly. Case-Laws Central Excise Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384569