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2016 (2) TMI 1135 - AT - Central ExciseRefund of unutilised CENVAT credit - appellant failed to carry out exports - applicability of Rule 5 of Cenvat Credit Rules, 2004 - Held that: - When law itself does not deny grant of refund of unutilised credit there shall be no question of limitation to apply - reliance placed in thew case of 2011 (9) TMI 964 - ANDHRA PRADESH HIGH COURT [2011 (9) TMI 964 - ANDHRA PRADESH HIGH COURT], where it was held that the Rule entitles the manufacturer to refund of the Cenvat Credit where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification - appeal allowed.
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