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2008 (6) TMI 147 - CESTAT MUMBAICredit availed on input services remained utilized on account of exports clearances – Not. No. 11/02 has been superseded by Not. No. 5/06 dated 14-3-2006 to enable refund of unutilized input service credit – held that even if refunds are filed before amendment, and satisfies every requirement of Rule 5 and the notification issued thereunder, the refunds cannot be rejected as there was no condition in notification/rules that such refund would apply only in respect of exports made after 14-3-06
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