https://www.taxtmi.com/caselaws?id=31331 Refund of accumulated CENVAT credit was held admissible for goods exported under bond where input credit could not be otherwise adjusted. Rule 5 of the CENVAT Credit Rules, 2002 was applied to give effect to the export relief scheme, and the entitlement was not confined to manufacture within Section 2(f) of the Central Excise Act, 1944. Goods exported after processing and packing were treated as export goods for the purpose of the refund claim. The assessee's claim was therefore allowed. en-us Fri, 04 Jul 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31331 Refund of accumulated CENVAT credit was held admissible for goods exported under bond where input credit could not be otherwise adjusted. Rule 5 of the CENVAT Credit Rules, 2002 was applied to give effect to the export relief scheme, and the entitlement was not confined to manufacture within Section 2(f) of the Central Excise Act, 1944. Goods exported after processing and packing were treated as export goods for the purpose of the refund claim. The assessee's claim was therefore allowed. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31331