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2015 (2) TMI 1214 - CESTAT BANGALORERefund claim - Rule 5 of CCR, 2004 read with N/N. 4/2006-C.E. (N.T.), dated 14-3-2006 - 100% production of final product is being exported and only the waste, which has arisen during the manufacture of the final product stands cleared domestically on payment of duty - whether refund claim on inputs allowed? - Held that: - Inasmuch as the appellants’ entire 100% production is for export purposes, the fact that they were using some non-duty paid inputs would not have any bearing on the refund of the accumulated credit - refund allowed - appeal allowed - decided in favor of appellant.
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