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2015 (8) TMI 1411 - AT - Central ExciseRefund of unutilized CENVAT credit - deemed export - whether the appellant is eligible for refund u/r 5 of CCR, 2004 read with N/N. 11/2002-CE on account of unutilized credit lying in balance for clearance of excisable goods to 100% EOU (deemed export) in Form AR-3A? - Held that: - Appendix to N/N. 11/2002 wherein clause (4) provides that manufacturer (appellant) is required to submit refund application along with Bill of Lading or shipping bill or export proof duly certified by any office of Customs, to the effect that the goods have in fact been exported. There is no ambiguity in the requirement as the documents referred to under clause (4) are only available in case of actual export and not deemed export. The appellant herein have admittedly failed to furnish the evidence of actual export in spite of opportunity in the second round of litigation. Thus, the rejection of claim by the learned Commissioner (Appeals) is correct and in accordance with law - refund not allowed - appeal dismissed - decided against appellant.
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