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2014 (7) TMI 611 - CESTAT BANGALORERefund claim - clearances made to advance authorization holders - whether consititute export - refund of accumulated credit can be refunded under Rule 5 of CENVAT Credit Rules (CCR), 2004 - deemed export versus physical export - Held that:- apparently case laws relied upon by the revenue are not applicable as distinguishable from the facts of the present case - Revenue has not been able to make out a prima facie case for stay against the sanction of refund to the respondent - there will be no stay on refund.
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