Refund of CENVAT Credit - export goods or not - goods were ...

Case Laws Central Excise

December 12, 2020

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit - Since these goods were not cleared for physical exports by the applicant, in view of the definition of “export goods”, as per explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004, they do not qualify to be included in the export turnover of the appellant for the purpose of computing the refund under rule 5. - Amount debited from Cenvat Credit account allowed to be restored / re-credited - AT

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Refund of CENVAT Credit - export goods or not - goods were ...

Case Laws Central Excise

December 12, 2020

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