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2009 (2) TMI 654 - CESTAT, AHMEDABADPayment of duty while exemption available - Held that: - apart from the fact that the assessee has the option to choose between exemption and payment of duty, as held by Tribunal in umpteen number of judgments, we note that the Commissioner (Appeals) has observed that such final product cleared by the appellant by payment of duty, were exported under the claim of rebate. If the appellants would not have chosen to pay duty on the final product, the credit so availed by them in respect of inputs is admissible as refund by way of rebate - the entire situation is Revenue neutral - appeal dismissed - decided against Revenue.
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