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2015 (10) TMI 419 - AT - Central ExciseDenial of Refund claim - Refund of unutilized CENVAT Credit - whether the appellants are eligible for refund claim of the unutilized credit under Rule5 of CCR - Held that:- Appellants cleared the goods to various garment manufacturers/exporters based on the certificate issued by the jurisdictional Asst. Commissioner of the garment manufacturer under Notification No. 43/2001. - even though the appellant is not an exporter but the goods were cleared under the notification No. 43/2001, which is intended for manufacture of garments and for export out of India, they are eligible for refund under Rule 5 of CCR. By relying this Tribunal's Final Order [2013 (11) TMI 1028 - CESTAT CHENNAI], I hold that the appellants are eligible for refund of unutilized cenvat credit under Rule 5 of CCR. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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