The legal judgment by CESTAT Allahabad addressed the issue of ...

CESTAT Allahabad allows refund of Cenvat Credit on export of exempted goods without bond. Export under bond is procedural; refund valid if export fact not disputed. Appellant eligible for refund under Rule 5 of CCR, 2004.

Case Laws Central Excise

May 21, 2024

The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The tribunal held that refund is permissible even for goods exempt from duty, and export under bond is a procedural requirement. Citing precedent cases, it emphasized that input credit is allowable for exports of exempted goods under bond. The appellant was deemed eligible for Cenvat Credit refund under Rule 5 of CCR, 2004, despite the procedural lapse of not submitting a bond. The impugned order was set aside, and the appeal was allowed.

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The legal judgment by CESTAT Allahabad addressed the issue of ...

CESTAT Allahabad allows refund of Cenvat Credit on export of exempted goods without bond. Export under bond is procedural; refund valid if export fact not disputed. Appellant eligible for refund under Rule 5 of CCR, 2004.

Case Laws Central Excise

May 21, 2024

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