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2016 (10) TMI 37 - AT - Central Excise100% EOU - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - export of goods under bond - goods viz., Photovoltaic Solar modules, panels and cells manufactured were exempted under Notification No. 06/2006-CE dated 01-03-2006 as amended by Notification No. 12/2012-CE dated 17-03-2012 - Held that:- in view of the finding by the Original Authority that at the time of clearance of the goods in domestic tariff area duty foregone on the inputs equal in amount to that leviable on inputs used in the manufacture of such goods cleared in DTA is payable at the time of clearance of said goods. Therefore it cannot be held that the goods manufactured by the appellants are exempted when they are cleared in domestic tariff area. Therefore, we hold that they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in balance in the books of accounts the same is admissible to be refunded under Rule 5 of Cenvat Credit Rules, 2004. - Decided in favour of appellant
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