https://www.taxtmi.com/caselaws?id=33789 Accumulated credit of Additional Duty of Excise (T&TA) on inputs was held refundable under Rule 5 of the CENVAT Credit Rules, 2002 because the final product was not liable to AED (T&TA), the entire production was exported, and the credit could not be used for payment of duty or claimed as rebate. The refund mechanism applied where adjustment was not possible, and the proviso barred refund only when rebate of the same duty had already been claimed. Relying on cited authorities and CBEC clarification, the rejection of the refund claim was found unsustainable and the assessee was entitled to refund of the accumulated credit. en-us Tue, 16 Sep 2008 00:00:00 +0530 Fri, 12 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33789 Accumulated credit of Additional Duty of Excise (T&TA) on inputs was held refundable under Rule 5 of the CENVAT Credit Rules, 2002 because the final product was not liable to AED (T&TA), the entire production was exported, and the credit could not be used for payment of duty or claimed as rebate. The refund mechanism applied where adjustment was not possible, and the proviso barred refund only when rebate of the same duty had already been claimed. Relying on cited authorities and CBEC clarification, the rejection of the refund claim was found unsustainable and the assessee was entitled to refund of the accumulated credit. Case-Laws Customs Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33789