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2011 (4) TMI 421 - CESTAT, AHMEDABADRefund - Rule 5 of Cenvat Credit Rules, 2004 - Notification No.5/2006-CE(NT) dated 14.03.06 - Held that: the average export clearance of the final products (or the output services) during the given period is less than 50% of the total clearance of the final products - the appellants knew that no more than one application can be filed per quarter - appellants have not disputed the fact that the said condition No.2(a) of the said notification has specifically stipulated the frequency and the appellants have themselves interpreted the said condition as referring to frequency; however, the two refund claims as above filed for the same quarter Jan 07 to Mar 07 are in violation of the condition 2(a) of the Appendix to the Notification No.5/2006-CE(NT) dated 14.03.06 - Decided against the assessee
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