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2009 (12) TMI 759 - CESTAT NEW DELHIExtract: .......or the respondent, on the other hand, specifically relates to the refund of Cenvat credit in terms of Rule 5 of Cenvat Credit Rules when the final product exported is not subjected to additional excise duty under Textile and Textile Articles Act. 8. In view of the above, I do not find any merit in the appeal of the Department. The same is rejected.
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