https://www.taxtmi.com/caselaws?id=54799 Refund of unutilised Modvat credit under Rule 5 of the Cenvat Credit Rules, 2001 was considered for inputs used in goods cleared to a 100% export oriented unit as deemed export. The Tribunal noted that such clearance is not export in the strict sense, and a deemed export cannot be treated as export for all purposes. However, Rule 5 does not require direct factory-to-export clearance, and refund may still be available if the final products are ultimately exported. On the record before it, ultimate export was not proved, so refund could not be sustained without factual verification. The matter was remanded for fresh decision by the original authority. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54799 Refund of unutilised Modvat credit under Rule 5 of the Cenvat Credit Rules, 2001 was considered for inputs used in goods cleared to a 100% export oriented unit as deemed export. The Tribunal noted that such clearance is not export in the strict sense, and a deemed export cannot be treated as export for all purposes. However, Rule 5 does not require direct factory-to-export clearance, and refund may still be available if the final products are ultimately exported. On the record before it, ultimate export was not proved, so refund could not be sustained without factual verification. The matter was remanded for fresh decision by the original authority. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54799