https://www.taxtmi.com/caselaws?id=54849 A 100% export oriented unit was entitled to refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 where the inputs were purchased on payment of duty and used in exported final products. The duty payment and credit availment were undisputed, and Rule 5 was read as not excluding a 100% export oriented unit from refund relief. The prior decision in the appellant's own case on the same issue was followed in accordance with judicial discipline, so the refund claim was held allowable and consequential relief granted. en-us Tue, 06 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 13:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54849 A 100% export oriented unit was entitled to refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 where the inputs were purchased on payment of duty and used in exported final products. The duty payment and credit availment were undisputed, and Rule 5 was read as not excluding a 100% export oriented unit from refund relief. The prior decision in the appellant's own case on the same issue was followed in accordance with judicial discipline, so the refund claim was held allowable and consequential relief granted. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54849