https://www.taxtmi.com/caselaws?id=31677 CENVAT credit refund on inputs used in exported goods was available where the exporter produced supporting export records and the goods were exported without payment of duty. The Tribunal read Rule 5 of the CENVAT Credit Rules as providing an alternative between refund and drawback for the same duty, so the mere availability of drawback did not bar refund. The refund claim was therefore rightly allowed, and the exporter was not disentitled merely because duty drawback could have been claimed. en-us Mon, 17 Nov 2008 00:00:00 +0530 Sat, 28 Feb 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31677 CENVAT credit refund on inputs used in exported goods was available where the exporter produced supporting export records and the goods were exported without payment of duty. The Tribunal read Rule 5 of the CENVAT Credit Rules as providing an alternative between refund and drawback for the same duty, so the mere availability of drawback did not bar refund. The refund claim was therefore rightly allowed, and the exporter was not disentitled merely because duty drawback could have been claimed. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31677