Refund - The goods having been exported, it is immaterial ...
Refund Granted for Exported Goods u/r 5 of Cenvat Credit Rules; Credit Status Irrelevant.
December 15, 2016
Case Laws Central Excise AT
Refund - The goods having been exported, it is immaterial whether the accumulated credit has been shown as receivable/advances and the appellant is eligible for refund of accumulated credit in terms of Rule 5 of Cenvat Credit Rules, 2004 - AT
View Source