https://www.taxtmi.com/caselaws?id=752879 Refund of accumulated CENVAT credit attributable to exported exempted goods is stated to remain admissible where export is undisputed, even if the goods were not sent under bond. The absence of bond compliance is treated as a procedural defect that does not defeat the refund claim, because the object of the scheme is to prevent domestic taxes from burdening exports. The analysis applies Rule 5 of the Cenvat Credit Rules, 2004 and reflects the settled view that refund cannot be denied merely on the ground of non-fulfilment of the bond requirement when the export itself is established. en-us Mon, 20 May 2024 00:00:00 +0530 Mon, 20 May 2024 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752879 Refund of accumulated CENVAT credit attributable to exported exempted goods is stated to remain admissible where export is undisputed, even if the goods were not sent under bond. The absence of bond compliance is treated as a procedural defect that does not defeat the refund claim, because the object of the scheme is to prevent domestic taxes from burdening exports. The analysis applies Rule 5 of the Cenvat Credit Rules, 2004 and reflects the settled view that refund cannot be denied merely on the ground of non-fulfilment of the bond requirement when the export itself is established. Case-Laws Central Excise Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752879