https://www.taxtmi.com/caselaws?id=401632 The appeal challenging the rejection of a refund claim against the Order-in-Original was dismissed by the Tribunal. The Tribunal upheld the rejection, emphasizing that refunds under Rule 5 of the CENVAT Credit Rules, 2004 are only admissible for goods cleared for physical exports, not deemed exports. Goods transferred to a sister concern did not qualify for a refund under the rule. The Tribunal also ruled in favor of restoring the debited amount from the CENVAT Account upon rejection of the refund claim, stating it was a direct consequence and not a new ground for appeal. en-us Wed, 02 Dec 2020 00:00:00 +0530 Fri, 04 Jun 2021 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401632 The appeal challenging the rejection of a refund claim against the Order-in-Original was dismissed by the Tribunal. The Tribunal upheld the rejection, emphasizing that refunds under Rule 5 of the CENVAT Credit Rules, 2004 are only admissible for goods cleared for physical exports, not deemed exports. Goods transferred to a sister concern did not qualify for a refund under the rule. The Tribunal also ruled in favor of restoring the debited amount from the CENVAT Account upon rejection of the refund claim, stating it was a direct consequence and not a new ground for appeal. Case-Laws Central Excise Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401632