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2008 (7) TMI 247 - CESTAT, CHENNAIClaim for cash refund of PLA balance under the head AED (T&TA) & in CENVAT account- refund is authorized in respect of credit relating to the inputs used in the final products which are cleared for export under bond & the CENVAT credit in respect of the inputs so used cannot be utilized by the manufacturer for clearing the final products in DTA - held that except in the case of export of goods, in no other case refund of credit is permissible under the rules in cash/cheque – appeal dismissed
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