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2012 (9) TMI 305 - CGOVT - Central ExciseRefund – export of goods – applicant a EHTP Unit which exported certain consignments on payment of duty and filed rebate claims which were rejected by the lower authorities that as the applicant being EHTP Unit, a export oriented undertaking, are not required to pay duty as per provisions of Section 5A(1) of Central Excise Act – Held that:- Government cannot retain the amount collected without authority. Applicant has also requested that at least the Cenvat credit may be allowed to be recredited in their cenvat account - amount so paid by the applicant is to be treated as voluntary deposit with department and same is to be returned the way it was initially paid - Government directs that the said excess paid amount may be allowed to be recredited in their Cenvat Credit Account
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