https://www.taxtmi.com/caselaws?id=766809 Non-availment of CENVAT credit on capital goods procured under the EPCG scheme satisfied the refund-condition under Notification No. 56/2002-C.E. because the relevant test was actual credit taken, not a notional credit that could have been taken. The supplier's entitlement to terminal excise duty refund under the Export-Import Policy, 2004-2009 did not by itself defeat the recipient's refund claim where the recipient itself had not availed credit. The stated principle is that, when the governing framework requires non-availment or exhaustion of credit, actual non-availment meets the condition and does not render the refund inadmissible. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766809 Non-availment of CENVAT credit on capital goods procured under the EPCG scheme satisfied the refund-condition under Notification No. 56/2002-C.E. because the relevant test was actual credit taken, not a notional credit that could have been taken. The supplier's entitlement to terminal excise duty refund under the Export-Import Policy, 2004-2009 did not by itself defeat the recipient's refund claim where the recipient itself had not availed credit. The stated principle is that, when the governing framework requires non-availment or exhaustion of credit, actual non-availment meets the condition and does not render the refund inadmissible. Case-Laws Central Excise Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766809