https://www.taxtmi.com/caselaws?id=798056 Export refund claims under Rule 5 of the CENVAT Credit Rules, 2004 should not fail where export clearances, accumulated unutilised credit, and the nexus with exported goods are undisputed. Supporting documents sought during verification are evidentiary for quantification and may be furnished later without affecting substantive eligibility. A refund application filed within the statutory period retains its original filing date; later document submission does not re-date the claim. Limitation cannot be introduced through adjudication where it was absent from the show cause notice, and a limited remand for document verification does not permit reopening settled issues. Only verification and computation of the eligible refund remain. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798056 Export refund claims under Rule 5 of the CENVAT Credit Rules, 2004 should not fail where export clearances, accumulated unutilised credit, and the nexus with exported goods are undisputed. Supporting documents sought during verification are evidentiary for quantification and may be furnished later without affecting substantive eligibility. A refund application filed within the statutory period retains its original filing date; later document submission does not re-date the claim. Limitation cannot be introduced through adjudication where it was absent from the show cause notice, and a limited remand for document verification does not permit reopening settled issues. Only verification and computation of the eligible refund remain. Case-Laws Central Excise Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798056