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2008 (1) TMI 746 - CESTAT, MUMBAIRefund of unutilised CENVAT credit - Export - Deemed export - Held that: - since the appellant in present case has not physically exported the goods but merely supplied the goods to 100% EOU, the provisions of Rule 5 of Cenvat Credit Rules, 2004 are not applicable and therefore the refund has been correctly denied - appeal allowed - decided in favor of Revenue.
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