https://www.taxtmi.com/caselaws?id=438877 The Tribunal held that the appellant is eligible for a refund of accumulated Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004, as the goods were exported without duty payment and no drawback or rebate was claimed. The Tribunal emphasized the beneficial nature of Rule 5 and remanded the matter for recalculating the refund amount post 01.04.2012. The impugned order was set aside, and the case was remanded for fresh consideration by the adjudicating authority, granting the appellant an opportunity for a hearing. The appeals were allowed by remand. en-us Wed, 07 Jun 2023 00:00:00 +0530 Sun, 11 Jun 2023 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438877 The Tribunal held that the appellant is eligible for a refund of accumulated Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004, as the goods were exported without duty payment and no drawback or rebate was claimed. The Tribunal emphasized the beneficial nature of Rule 5 and remanded the matter for recalculating the refund amount post 01.04.2012. The impugned order was set aside, and the case was remanded for fresh consideration by the adjudicating authority, granting the appellant an opportunity for a hearing. The appeals were allowed by remand. Case-Laws Central Excise Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438877