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2017 (9) TMI 859 - CESTAT CHANDIGARHRefund of unutilised CENVAT credit - case of Revenue is that there is no one to one correlation between the inputs and exported manufactured yarn to prove that the Cenvat credit relates to relevant quarter to which refund claimed pertained - Held that: - the Tribunal held in the case of Bombay Dyeing & Mfg. Co. [2014 (11) TMI 577 - CESTAT MUMBAI] that no one to one correlation was required between inputs and exported goods. Hence, we are not convinced of this ground of appeal. Non-recording of inputs consumed in the exported final products - Held that: - the appellants have to simply demonstrate that on exporting the finished goods credit has accumulated on account of receipt of duty paid inputs by the manufacturer, which they are unable to utilize for any other purpose, and therefore cass refund is the only way out. Thus, the ground of maintenance of separate record taken for denying the refund claim is not tenable. Appeal dismissed - decided against Revenue.
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