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2011 (2) TMI 1155 - CESTAT, KOLKATARefund claim in respect of the duty paid on inputs used in the manufacture of exported goods denied - assessee exported certain quantity of their finished goods under bond - appellants relied upon the Notification No. 11/02-C.E. (N.T.), dated 1-3-2002 - Commissioner (Appeals) allowed the claim - Held that:- As appellant failed to show that they are not in a position to utilize credit regarding which they claimed the refund. On the contrary, the narration in show cause notice shows that respondents were paying duty from their PLA after exhausting the credit for the same period therefore no merit in the contention of the respondents. Against assessee.
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