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2013 (8) TMI 212 - AT - Central ExciseRefund on accumulated CENVAT credit - nexus between the products exported and the input services. - Revenue filed appeal against allowing refund of accumulated CENVAT credit under Rule 5 of CCR, 2004 – held that:- Assessee would be entitled for the refund of CENVAT credit- Revenue appeal failed both on merits as well as on the ground of judicial discipline - the only ground taken by the Revenue for appealing is that this decision has not been accepted - the judicial discipline requires that the decision of the Tribunal in the case of CST vs. M/s. Convergys India Pvt. Ltd. (2009 (12) TMI 562 - CESTAT, NEW DELHI) required to be followed – appeal decided against the revenue.
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