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2012 (9) TMI 638 - AT - Central ExciseEligibility of availment of Cenvat credit during the period 01.11.2008 to 07.10.2009, when the appellant was un-registered and exported the final goods manufactured by them – rejection of refund claim - Held that:- Tribunal in the appellant's own case in respect of very same amount, has clearly held that the appellant is eligible for refund of the amount of CENVAT Credit paid on the inputs which are consumed in the manufacture of finished goods which are exported on observation that appellants did have an intention to avail cenvat credit and it was only a clerical lapse due to which failure to obtain registration and make proper claims has arisen. Further, also noted that refunds were made only after obtaining registration. Matter was sent back only for limited question of verifying the documents and also finalizing the quantum of refund due to the appellant in the said refund claim. Therefore, impugned order dwelling on the eligibility of CENVAT Credit of the duty paid on the inputs is clearly beyond our order. In view of the foregoing, order rejecting refund is unsustainable and liable to be set aside – Decided in favor of assesse.
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