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2010 (11) TMI 323 - CESTAT, MUMBAIRefund - Accumulated CENVAT credit - Rule of 5 of Central Excise Rules read with Section 11A of the Central Excise Act, 1944 - the Respondents are exporting their total production barring trimmings of paper and some waste and scrap. It goes to show that they were not able to utilize the credit on inputs used in the manufacture of final products for export. The lower Adjudicating Authority has clearly brought out in para 9 of his order that the refund claim is allowed on a quarterly basis. - Held that: there is no condition, to establish input/output correlation in the Rule 5A ibid or notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 issued thereunder - Hence, do not find any infirmity in the concurrent findings of the lower authorities - The department’s appeal is devoid of merits - The appeal is dismissed - decided in favour of asseessee.
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