Accumulated Cenvat Credit refund valid for goods exported without a bond

Kancor Ingredients Ltd Vs Commissioner (CESTAT Allahabad)

Refund of accumulated Cenvat Credit on export of goods cannot be denied  even if export was not under bond

In the case of Kancor Ingredients Ltd vs Commissioner (CESTAT Allahabad), the issue of refunding accumulated Cenvat Credit for exported goods without a bond is examined. The appellant, Kancor Ingredients Ltd, challenged the rejection of their refund claim by the Commissioner (Appeals) CGST, Noida.

Kancor Ingredients Ltd, engaged in manufacturing goods exempted from Central Excise Duty, fi

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