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2008 (10) TMI 108 - AT - Central ExciseRefund of unutilized credit on exports - appellant had opted to avail SSI exemption u/not. 8/03-C.E from 1-4-05 - surplus credit accumulated in March, 2005 and claimed in April, 2005 - As per Rule 11 of CCR, the credit relating to inputs in stock as on 1-4-05 alone had to lapse. This does not affect the assessee’s entitlement to claim refund of Cenvat credit accumulated and available in balance as on 31-3-05 - assessee is entitled to claim refund of accumulated credit which it could not utilize
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