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2008 (7) TMI 320 - AT - Central ExciseConversion from DTA to EOU - Duty paid on inputs received indigenous were taken as credit – refund was claimed u/r 5 of CCR, of the unutilized credit when goods were exported – held that refund is admissible as EOU can claim such refund u/not. 5/06 – there is no bar on EOU taking credit of duty and utilize the credit for payment of duty on DTA clearances or for export – there is no bar on EOU for availment of balance 50% credit on Capital goods received in previous fiscal when it was DTA
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