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2010 (8) TMI 314 - AT - Central ExciseRefund of cenvat cedit on export - rejected by the original authority on the ground of time-bar – assessee claiming refund of CENVAT credit already taken by them which could not be utilized as they have accumulated due to exports as specifically provided under Rule 5 – Herld that: - Tribunal in the case of Swagat Synthetics and it was held that credit lying in RG-23A account accumulated arising out of export is akin to credit in the PLA and the time-limit shall not apply
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