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2017 (5) TMI 270 - CESTAT AHMEDABADRefund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said imported goods, but later the credit had been reversed before clearance/sale and also before filing the refund claims - Held that: - Similar issue has been dealt by Hon’ble Gujarat High Court in the case of Ashima Dyecot Limited [2008 (9) TMI 87 - HIGH COURT GUJARAT], in the context of eligibility of N/N. 30/2004 CE, where the condition was non-avaiment of Credit on the inputs; the circumstance was similar to the present one, that is, the credit initially taken, but later reversed while claiming the benefit of the exemption notification and it was held that credit availed of and reversal would amount to the effect as if the same was not availed - refund allowed - decided in favor of appellant.
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