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2009 (5) TMI 901 - HC - Central ExciseDeemed credit on export refund - Held that - issue is already decided in the case of COMMISSIONER OF C. EX. & CUSTOMS, SURAT I Versus SWAGAT SYNTHETICS 2008 (7) TMI 208 - HIGH COURT GUJARAT , where it was held that neither u/r 57F(13) of CER nor under N/N. 29/96-C.E.(N.T.) has any Notification been published in the Official Gazette by the Central Govt. prescribing any safeguards, conditions or limitations - when there is no dispute to the fact that that assessee is seeking refund of unutilized deemed credit, provisions of Section 11B, which have been relied upon by the revenue, cannot be applied - appeal dismissed - decided against Revenue.
The Gujarat High Court cited a previous case to answer a question raised in the current case. The appeal was dismissed, and any interim relief was vacated.
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