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2015 (11) TMI 769 - AT - Central ExciseRebate claim - Additional Duties of Excise - Revenue's case is that since no Additional Duties of Excise (T&TA) is leviable on the final product and, therefore, there is no question of availing credit relating to Additional Duties of Excise (T&TA) on the inputs and further since no input credit could have been availed no question of refund under Rule 5 - Held that:- issue is squarely covered in favour of the respondent by the decision of the hon ble High Court of Bombay [2009 (6) TMI 977 - BOMBAY HIGH COURT] in the respondent s own case. Respectfully following the hon ble Bombay High Court s decision - Decided against Revenue.
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