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2016 (11) TMI 912 - AT - Central ExciseRefund claim - unutilised input credit - duty drawback - As per the provision of Rule 5 read with Notification No. 5/2006-CE(NT) if the drawback or rebate is claimed on the exported goods, refund under Rule 5 shall not be allowed - Held that: - the appellant under Rule 5 is only in respect of goods exported under UT-1. Under the provision of Rule 5 and Notification issued there under, there is no restriction that entire export should be made under a particular scheme either under Rule 5 of drawback or rebate. Therefore, the part of the consignment can be cleared under rebate, drawback or claim of refund under UT-1, therefore when the goods have been exported under UT-1 irrespective of the fact that other consignments were cleared under rebate or drawback, refund under Rule 5 in respect of goods cleared UT-1 cannot be denied. I find that the adjudicating authority has not correctly quantified the amount of refund on the input used in the goods exported under UT-1. Therefore the matter needs to be remanded to the adjudicating authority for correct quantification of the refund amount - appeal disposed off - matter on remand.
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