Appellant's Cenvat credit refund claim for exports denied; unclear if Rule 14 was applied by the department.

Refund of Cenvat credit - exported without payment of duty but not under the bond or the letter of undertaking (LUT) - The appellant was not entitled to claim the Cenvat credit of duty paid on imports used in manufacture of the product to which nil rate of duty was applicable. In such situation if some credit has been availed Rule 14 should have first been applied by the department - In the present case, it is not coming apparent as to whether said rule 14 has been complied with by the department prior rejecting the impugned refund. - AT .....

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