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2016 (1) TMI 290 - AT - Central ExciseDenial of refund claim - Rule 5 of the Cenvat Credit Rules - statement shows lot wise utilization of inputs for export of goods - Held that:- It is not possible for the appellant to utilise the credit of duty available on the goods cleared in the domestic market. Moreover, after 2004, alternate schemes are available and goods being cleared in domestic market are duty free. We, therefore, direct that under the circumstances, the appellant will be entitled to get the refund of the unutilized credit of duty as inputs used in the goods exported under bond. As far as the second point is concerned, the learned Counsel for the appellant submitted that it is possible for them to give ARE-1 wise details of the input used and their corresponding invoices. It will therefore, be possible to compute the credit of duty on inputs. However, the said exercise cannot be done at Tribunal stage and in view of this position, the matter is remanded to the original authority - Matter remanded back - Decided in favour of assessee.
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