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2010 (6) TMI 702 - AT - Central ExciseRefund claim - exports under bond - denial on the ground that the assessee was in a position to utilize the credit in respect of the goods cleared for export under rebate - Held that: - No manufacturer can be compelled to clear the exports under rebate and they are free to make their own choice out of various options given to them under the law - Revenue’s contention that the party has failed to provide evidence that they were not able to utilize the Cenvat credit for payment of duty in case of exports under rebate, cannot be accepted inasmuch as wherever the respondents have exported goods under rebate, they have utilized the credit - refund allowed - appeal rejected - decided against Revenue.
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