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2008 (9) TMI 173 - AT - Central ExciseClaims for cash refunds of unutilized credit on exports – refund denied on inputs which were not consumed in same month - there is time lag between the date of receipt of the inputs, the date on which they use the particular consignment of inputs and the date of export of the final products – held that refund cannot be denied on time lag in use of inputs – further, benefit of concessional rate of duty u/not. 9/02 cannot be denied merely on ground that option to avail SSI exemption not exercised
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