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2020 (2) TMI 1574 - HC - Central ExciseArea Based Exemption - exemption under Notification No. 30/2004-C.E. - absolute or conditional in nature - lapse of credit lying unutilised - unutilized Cenvat credit lying in balance related to capital goods and input service, can be demanded or not - HELD THAT:- Once the Tribunal has come to the conclusion that refund which was granted to the respondent-assessee has become final in view of Rule 6(6) of the Rules, 2004, lapsing of Cenvat credit provided under Rule 11(3) related to goods already exported would not be applicable. Therefore, invocation of Rule 11(3) of the Rules, 2004 is rightly held to be not applicable in the facts of the case. The questions of law proposed by Revenue cannot be termed as substantial questions of law - Appeal dismissed.
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