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2015 (1) TMI 176 - AT - Central ExciseDenial of refund claim - Rule 5 of Cenvat Credit Rules - GTA services - transporting the finished goods upto the port of shipment - Held that:- Since the export documents in the instant case clearly show that terms of delivery on payment is upto port on FOB basis - Following decision of Assessee's own previous case [2009 (11) TMI 167 - CESTAT, CHENNAI] - Decided in favour of assessee.
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