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2010 (6) TMI 354 - CESTAT, CHENNAIRefund of Cenvat credit - input purchased without payment of duty for the purpose of export - cleared part of input for home consumption in the domestic market on payment of duty under Notification No. 30/2004-C.E - Held that: - goods obtained duty-free for export purposes has not been exported - duty has been paid under Notification No. 30/2004-C.E. and the said notification has a condition that Cenvat credit on input duty should not be taken, the question of refunding any amount towards such credit cannot arise - appeal is dismissed
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