https://www.taxtmi.com/caselaws?id=472608 Supplies by domestic tariff area manufacturers to 100% export-oriented units against CT-3 certificates are deemed exports within Rule 5 of the CENVAT Credit Rules, 2004, entitling suppliers to refund of accumulated CENVAT credit attributable to those supplies. Physical export by the supplier is not required for that entitlement. For quarterly refund claims concerning such supplies, limitation runs from the final day of the relevant quarter. Claims filed within the prescribed period calculated on that basis are not time-barred, making denial on deemed-export exclusion or limitation grounds unsustainable. en-us Tue, 05 Mar 2024 00:00:00 +0530 Sat, 17 Oct 2026 11:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472608 Supplies by domestic tariff area manufacturers to 100% export-oriented units against CT-3 certificates are deemed exports within Rule 5 of the CENVAT Credit Rules, 2004, entitling suppliers to refund of accumulated CENVAT credit attributable to those supplies. Physical export by the supplier is not required for that entitlement. For quarterly refund claims concerning such supplies, limitation runs from the final day of the relevant quarter. Claims filed within the prescribed period calculated on that basis are not time-barred, making denial on deemed-export exclusion or limitation grounds unsustainable. Case-Laws Central Excise Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472608