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2016 (8) TMI 385 - AT - Central ExciseRefund - Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 4&5/2006-CE(NT) dated 14.3.200 - Export of goods partly under claim of rebate/partly under bond or UT-1 - Held that:- in view of the clear provision of Rule 5 read with the Notification issued thereunder, the refund is admissible only on the goods exported under bond and to the extent of duty paid on the input which is used in the export goods. In the show cause notice as well as in the adjudication order it is clearly mentioned that 85% to 90% of the exports were made under bond/undertaking and under claim of rebate. However, the adjudicating authority as well as the Commissioner (Appeals) rejected the claim treating the entire export under claim of rebate, which is not correct. As regard the goods exported under bond, the appellant is entitled for the refund, however the refund related to the export made under claim of rebate is not admissible. - Appeal disposed of by way of remand
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