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2017 (9) TMI 912 - AT - Central ExciseRefund of accumulated CENVAT credit - benefit of N/N. 30/04-CE dated 9-7-2004 - rejection on the ground that only provision under refund of accumulated Cenvat credit is under Rule 5, which is specifically against export of goods and accumulated Cenvat credit due to exports - Held that: - if accumulation of the credit is due to export of the goods appellant is entitle for the refund, as they have opted exemption N/N. 30/2004, the appellant is unable to use of accumulated Cenvat credit, therefore on opted of exemption N/N. 30/04-CE the accumulated Cenvat credit on account of exports is refundable - Since lower authority has not examined whether accumulated cenvat credit is on account of export of the goods, matter needs to be re-considered - appeal allowed by way of remand.
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