https://www.taxtmi.com/caselaws?id=799349 Rule 5 of the Cenvat Credit Rules permits refund of unutilised export-related credit without item-wise or one-to-one matching of duty-paid inputs to exported goods, where inputs were used in manufacture and exports made the credit unusable. Verified purchase, input and export records support refund, subject to exclusions for short shipments. Full repayment of drawback removes the refund bar; an unchallenged determination of that issue attains finality and cannot be reopened by a remand limited to verification and quantification. Final determinations denying disallowance require consequential implementation. Although an unstayed appeal does not halt recovery proceedings, recovery of an allegedly erroneous refund and related interest fail when the refund is sustainable. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799349 Rule 5 of the Cenvat Credit Rules permits refund of unutilised export-related credit without item-wise or one-to-one matching of duty-paid inputs to exported goods, where inputs were used in manufacture and exports made the credit unusable. Verified purchase, input and export records support refund, subject to exclusions for short shipments. Full repayment of drawback removes the refund bar; an unchallenged determination of that issue attains finality and cannot be reopened by a remand limited to verification and quantification. Final determinations denying disallowance require consequential implementation. Although an unstayed appeal does not halt recovery proceedings, recovery of an allegedly erroneous refund and related interest fail when the refund is sustainable. Case-Laws Central Excise Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799349