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2012 (7) TMI 569 - KARNATAKA HIGH COURTRefund of Cenvat credit in terms of Rule 5 of Cenvat Credit Rules, read with Notification 11/2002 – Held that:- Assessees used the inputs and have exported the impugned goods and the refund is only in respect of input credit attributable to the inputs utilized in the exported goods - duty paid inputs are used in the manufacture of finished products which are exported - assessees have complied with Rule 5 of the Cenvat Credit Rules, 2004. Therefore, they are in law entitled to refund of the unutilized Cenvat Credit in their account – In favor of assessee
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