https://www.taxtmi.com/caselaws?id=53023 Refund of unutilised Cenvat credit under the export incentive scheme cannot be denied merely because the department raises valuation objections or because duty on inputs was paid provisionally or under protest. Credit is to be supported by the prescribed documents and statutory records. At the same time, refund remains confined to credit shown to relate exclusively to inputs used in goods exported under bond or LUT; credit linked to clearances for home consumption does not qualify. Where that factual linkage is unclear, the original records must be verified before entitlement is determined. en-us Fri, 10 Sep 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53023 Refund of unutilised Cenvat credit under the export incentive scheme cannot be denied merely because the department raises valuation objections or because duty on inputs was paid provisionally or under protest. Credit is to be supported by the prescribed documents and statutory records. At the same time, refund remains confined to credit shown to relate exclusively to inputs used in goods exported under bond or LUT; credit linked to clearances for home consumption does not qualify. Where that factual linkage is unclear, the original records must be verified before entitlement is determined. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53023