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2016 (1) TMI 106 - AT - Central ExciseClaim of refund of utilized cenvat credit - Export of exempted Battery Operated Cars i.e. Electric vehicles - period from July 2009 to February 2010 - Held that:- Commissioner (Appeals) held in favour of the respondents and by following the number of decisions, held that the assessee is entitled to refund claim. He relied upon the following decisions. 1) Repro India Ltd. Vs. Union of India [2007 (12) TMI 209 - BOMBAY HIGH COURT] 2) CCE Vs. Drish Shoes Ltd. [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT] - The issue as to whether the unutilized accumulated credit can be refunded to the assessee in case of exports made by them stands fully and finally decided in favour of the assessee by the above referred decisions - Refund allowed.
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