Refund of Unutilized Cenvat Credit Must Be Granted for Exported Goods, Even if Exempt and Unregistered.

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 of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods exported were exempted is not sustainable. It was established that even if manufactured goods/output services are exempted, the refund of Service Tax against export of the same cannot be denied. - AT....