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2009 (12) TMI 681 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERefund claim for payment of cess on the goods exported – Held that:- Exemption from payment of cess on the goods exported is available only to EOU’s and as Dunsandle Factory is not declared as a 100% EOU the exemption is not available – rebate on cess paid under Beedi Workers Welfare Cess Act, 1976 is not allowed - revision application is rejected as being devoid of merit
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