https://www.taxtmi.com/highlights?id=55862 Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit - Since these goods were not cleared for physical exports by the applicant, in view of the definition of “export goods”, as per explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004, they do not qualify to be included in the export turnover of the appellant for the purpose of computing the refund under rule 5. - Amount debited from Cenvat Credit account allowed to be restored / re-credited - AT en-us Sat, 12 Dec 2020 13:30:37 +0530 Sat, 12 Dec 2020 13:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55862 Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit - Since these goods were not cleared for physical exports by the applicant, in view of the definition of “export goods”, as per explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004, they do not qualify to be included in the export turnover of the appellant for the purpose of computing the refund under rule 5. - Amount debited from Cenvat Credit account allowed to be restored / re-credited - AT Highlights Central Excise Sat, 12 Dec 2020 13:30:37 +0530 https://www.taxtmi.com/highlights?id=55862