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2017 (2) TMI 97 - CESTAT BANGALORE
100% EOU - Refund claim - Rule 5 of CCR, 2004 - denial on the ground of lack of nexus - Held that: - the impugned orders are not sustainable in law and the rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - impugned orders set aside and appeals allowed subject to verification by the adjudicating authority - appeal allowed by way of remand.