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2023 (7) TMI 1235 - CESTAT MUMBAIRefund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme has not suffered any duty and hence, availment of refund for export under such scheme would tantamount to double benefit to the appellant? - HELD THAT:- The manufacturer of excisable goods is entitled for grant of refund of accumulated Cenvat Credit availed on the inputs, subject to fulfillment of the condition that the finished goods have been exported. In the present case, since the Department has not specifically alleged that the appellant had not exported the finished goods, denial of benefit of refund on the ground that the inputs procured under the DEEC/Advance License Authorization Scheme will not be sustained, inasmuch as the statute does not debar such availment of benefit by the exporter. In an identical case, this Tribunal in the case of COMMISSIONER OF C. EX., JAIPUR-II VERSUS BHILWARA SPINNERS LTD. [2011 (2) TMI 584 - CESTAT, NEW DELHI] has dealt with the situation and allowed the refund benefit in favour of the assessee. There are no merits in the impugned order, insofar as it has denied the refund benefit to the appellant. Therefore, by setting aside impugned order, the appeal is allowed in favour of the appellant with consequent benefit of refund, if any, as per law.
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