Refund Denied: Exporter Fails to Meet Rule 5 Cenvat Credit Requirements for Duty-Free Clearance.

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....Refund of duty accumulated on account of export - Export of goods - Rule 5 of Cenvat Credit Rules, 2004 - none of the conditions has been satisfied by the appellant as they have neither cleared the goods under bond without payment of duty or through letter of undertaking. therefore, fundamentally, the appellant has not complied with the condition of Rule 5 of Cenvat Credit Rules, 2004. - AT....