https://www.taxtmi.com/highlights?id=59260 Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to December-2014 the present appellant had claimed similar refund of Cenvat credit under Rule 5 of the said Rules on the ground that said credit remained unutilized due to clearances of the final products under ICB. - the clearances made by the appellant herein to ICB had to be considered as exports for being entitled to claim refund of Cenvat credit. - HC en-us Wed, 18 Aug 2021 11:40:34 +0530 Wed, 18 Aug 2021 11:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59260 Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to December-2014 the present appellant had claimed similar refund of Cenvat credit under Rule 5 of the said Rules on the ground that said credit remained unutilized due to clearances of the final products under ICB. - the clearances made by the appellant herein to ICB had to be considered as exports for being entitled to claim refund of Cenvat credit. - HC Highlights Central Excise Wed, 18 Aug 2021 11:40:34 +0530 https://www.taxtmi.com/highlights?id=59260