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2011 (5) TMI 338 - CESTAT, AHMEDABADRefund of the unutilized credit - under Rule 5 of Cenvat Credit Rules - As per the Tribunal s decision in the case of CCE Jaipur Vs. Bhilwara Spinners Ltd. 2008 [2007 -TMI - 4381 - CESTAT, NEW DELHI], wherein identical factual position was available, inasmuch as the appellants had imported duty free material under advance licences and exported goods under advance licences, the Tribunal held that refund of input credit under Rule 5 of CENVAT Credit Rules, 2004 cannot be denied, inasmuch as the appellant had not claimed rebate of duty under Central Excise Rules, 2002 - Decided in favour of assessee. As regards the issue of filing of separate refund claim for the same quarter, adjudicating authority note of the various decisions of the Tribunal and held that inasmuch as the same was a procedural violation, which cannot result in denial of substantive benefit to the assessee, the same is required to be condoned - The findings of Commissioner(Appeals) on the said issue are not being assailed by Revenue, inasmuch as find that there is no ground to the above effect -As such, we find no reason to interfere in the impugned order of Commissioner(Appeals), which stand passed by following the Tribunal decision.
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