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2015 (11) TMI 704 - AT - Central ExciseRefund claim - Denial of unutilized CENVAT Credit - Notification no. 42/2001 C.E. (NT) dated 26.6.2001 - SEZ Unit - DTA Clearances - Held that:- The refund claim under Rule 5 of the Cenvat credit Rules, 2004 is restricted and is not admissible in the eventuality, when the assessee claims rebate of input stage duty and also claims refund of un-utilized credit, as it will amount to refund of the same amount twice. However, in the case in hand, since the rebate claim has been sanctioned in respect of export of excisable goods, which is not in relation to rebate on input goods, in my considered view, denial of refund of input stage duty is not regally sustainable, in view of the fact that Rule 5 of the rules specifically provides for claiming refund of accumulated credit available in the books, which the assessee is not able to utilize, because of exportation of goods on which no central excise duty is leviable. - impugned order is set aside - Decided in favour of assessee.
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