https://www.taxtmi.com/caselaws?id=801300 Rule 5 of the CENVAT Credit Rules permits refund of unutilized credit attributable to export clearances. Supplies made without payment of duty to a 100% Export Oriented Unit qualify as deemed exports where the unit's production is export-linked, because such supplies possess the essential attributes of exports. A contrary position based on a departmental circular concerning a distinct Export-Import Policy context does not govern these refund claims. Refund of unutilized CENVAT credit is therefore available for such clearances, and rejection or recovery of sanctioned refunds is unsustainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801300 Rule 5 of the CENVAT Credit Rules permits refund of unutilized credit attributable to export clearances. Supplies made without payment of duty to a 100% Export Oriented Unit qualify as deemed exports where the unit's production is export-linked, because such supplies possess the essential attributes of exports. A contrary position based on a departmental circular concerning a distinct Export-Import Policy context does not govern these refund claims. Refund of unutilized CENVAT credit is therefore available for such clearances, and rejection or recovery of sanctioned refunds is unsustainable. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801300