https://www.taxtmi.com/caselaws?id=754498 CENVAT credit relief or refund is admissible where duty-paid inputs are used to manufacture nil-duty final products that are exported. The analysis applied the export exception under Rule 6 and the refund mechanism under Rule 5 of the CENVAT Credit Rules, 2004, recognising that the scheme is intended to prevent indirect double taxation on exported goods. On that basis, rejection of the refund claim was inconsistent with the settled position and was unsustainable. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754498 CENVAT credit relief or refund is admissible where duty-paid inputs are used to manufacture nil-duty final products that are exported. The analysis applied the export exception under Rule 6 and the refund mechanism under Rule 5 of the CENVAT Credit Rules, 2004, recognising that the scheme is intended to prevent indirect double taxation on exported goods. On that basis, rejection of the refund claim was inconsistent with the settled position and was unsustainable. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754498