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2011 (10) TMI 438 - CESTAT, CHENNAIRefund - Notification No. 41/2007, dated 6-10-2007 and Notification No. 17/2009, dated 7-7-2009 - It is not in dispute that the appellants have stored some inputs in addition to export goods in the impugned warehouse and, going by the condition of the previous notification read strictly as has been done by the authorities below, the appellants are not eligible for refund on exports made upto 6-7-2009 in this regard - Held that: refund allowed for the period from 7-7-2009 onwards as the relevant notification does not prescribe any condition that the storage and warehouse should be exclusively used only for the purpose of export goods - Decided in favor of the assessee by way of remand to original authority
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