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2016 (3) TMI 101 - AT - Central ExciseRefund claim of accumulated Cenvat Credit - Rule 5 of Cenvat Credit Rules 2004 read with notification no. 27/2012-CE (NT) Dated 18/06/2012 in respect of un-utilized Cenvat Credit lying in balance in respect of duty paid inputs used in or in relation to the manufacture of find products and exported to SEZ unit - Held that:- After perusal of the Board Circular no. 1001/8/2015-CX 8 dated 28/04/2015 and recent decisions of Tribunal in Commissioner of Central Excise and Customs Vs. NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] it is clearly held that supply of goods from DTA to SEZ has to be treated as export and entitled to refund of accumulated Cenvat Credit under Rule 5 of Rules, 2004.
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