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2012 (12) TMI 552 - AT - Central ExciseRefund – appellants made export of Readymade Garments and filed a refund claim under the provisions of Rule 5 of Cenvat Credit Rules, 2002 read with Notification No. 54/2001-CE - Revenue submitted that Notification No.54/2001 is issued under provisions of Section 3 of the Central Excise Act and fixing tariff value in respect of readymade garments @ 60% of the retail sale price. As the appellant had not fixed any retail sale price, therefore, taking into consideration the price as per market value declared in the shipping bill is taken into consideration as maximum retail price (MRP), refund rejected – Held that:- There is no requirement of fixing the RSP on the goods for export - as the readymade garment has not been notified under Section 4A of the Central Excise Act, there is no requirement for fixing the RSP on the readymade garments which were exported therefore, provisions of Notification No.20/2001-CE are not applicable - rejecting a part of the refund claim by taking into consideration the provisions of Notification No. 20/2001-CE, is not sustainable
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