Court Allows Refund for Denied CENVAT Credit; Rebates Unrelated to Input Goods Deemed Unlawful.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Denial of unutilized CENVAT Credit - since the rebate claim has been sanctioned in respect of export of excisable goods, which is not in relation to rebate on input goods denial of refund of input stage duty is not regally sustainable - AT....