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2017 (2) TMI 206 - AT - Central ExciseRefund - Unutilized cenvat credit - Outward transportation - Rule 5 of Cenvat Credit Rules, 2004 - Held that: - It was held in number of cases, in case of exports the place of removal stands extended to the port of export as the ownership of the export goods remains with the exporter till the goods is shipped and sailed to foreign country from the port. Therefore, the port being a place of removal the cenvat credit in respect of GTA from factory to the port of export is clearly admissible - Appeal allowed.
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