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2006 (2) TMI 545 - AT - Central ExciseExtract: .......matter for fresh adjudication. The appellants may be allowed refund against unutilized credit subject to verification that the credit relates to duty on inputs used in the export products and that drawback/rebate has not been claimed by the appellants against the said exports. 4. emsp The appeal is thus allowed by way of remand. (Dictated in Court)
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