https://www.taxtmi.com/caselaws?id=762194 CESTAT Chennai allowed appeals regarding refund of unutilized CENVAT credit under Rule 5 of CCR 2004. Revenue rejected refund claiming physical export essential and warehousing procedure didn't confer export benefit to DTA supplier. Tribunal held that when goods are ultimately exported through export warehouse under ARE-1 procedure, refund should be allowed to DTA unit even if physical export wasn't done by unit itself. Rule 5 doesn't differentiate between deemed and physical exports, granting benefit to goods cleared for export. Impugned order set aside. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762194 CESTAT Chennai allowed appeals regarding refund of unutilized CENVAT credit under Rule 5 of CCR 2004. Revenue rejected refund claiming physical export essential and warehousing procedure didn't confer export benefit to DTA supplier. Tribunal held that when goods are ultimately exported through export warehouse under ARE-1 procedure, refund should be allowed to DTA unit even if physical export wasn't done by unit itself. Rule 5 doesn't differentiate between deemed and physical exports, granting benefit to goods cleared for export. Impugned order set aside. Case-Laws Central Excise Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762194