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2016 (7) TMI 469 - AT - Central ExciseRefund of cenvat credit of accumulated on account of duty of AED (T & TA) paid on inputs - since there was no AED (T & TA) on the finished goods the said credit got accumulated - Rule 5 of the Cenvat Credit Rules - Held that:- As per rule 3 of the said rules, CENVAT Credit of AED (T&TA) can be taken even though the manner of utilization of such credit is restricted in terms of sub rule (7). Therefore, such unutilized accumulated credit of AED (T&TA) can be claimed as refund under rule 5 of the CENVAT Credit Rules, 2004 on export of goods. - Refund allowed.
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