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2009 (11) TMI 761 - AT - Central ExciseRefund claim - rejection on the ground that the appellants obtained approval as SEZ unit only on 27-10-2006 and they were eligible for procuring duty free goods thereafter - Held that: - even if the refund is not strictly admissible on the ground that procedure was not followed, it is required to examine whether appellants were eligible in the normal course for the refund if the goods have been exported, The refund claim has been blindly rejected only after examining with respect to SEZ Act and procedure prescribed by the Government - appeal allowed - decided in favor of appellant.
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