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2016 (1) TMI 1318 - AT - Central ExciseRefund of unutilized CENVAT credit - clearance of goods for export - Rule 5 of the CCR 2004 - N/N. 30/2004-CE dtd 9.7.2004 - Held that: - the refund of the unutilised Cenvat Credit is not arising out of the export of the goods - refund not allowed - appeal dismissed - decided against appellant.
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