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2016 (12) TMI 89 - CESTAT AHMEDABADDenial of refund claim u/r 5 of Cenvat Credit Rules, 2004 - De-oiled cake of Soyabean falling under Chapter 15 of Central Excise Tariff Act, 1985 attracting Nil rate of duty - product cleared for export under bond - whether the denial of refund on the ground that De-oiled cake of Soyabean attracts nil rate of duty, is justified? - Held that: - I find that the aforesaid issue has been settled by the decision of Hon'ble High Court of Himachal Pradesh in the case of CCE vs. Drish Shoes Limited [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT], where it was held that According to Rule 5 of CENVAT Credit Rules, 2004 that a manufacturer, who exports the final products which are exempt from duty, can claim refund of CENVAT. I do not find any discrepancy in the allowance of refund claim - Accordingly, the same is upheld - appeal dismissed - decided against Revenue.
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