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2017 (2) TMI 299 - AT - Central ExciseRefund claim - cenvat credit - Rule 5 read with N/N. 11/2002-CE(NT) dated 1-3-2002 - denial on the ground that appellant have not justified that why accumulated credit was not utilized for the domestics clearances - Held that: - From the plain reading of the Rule 5, it is provided that for any reason adjustment of the credit is not possible, the refund shall be granted to the assessee against the export of the goods, therefore Commissioner(Appeals) had no jurisdiction to question the appellant that why credit could not be utilized for clearance of the goods for home consumption. The only condition is required that if there is accumulated Modvat credit in the modvat account and goods have been exported, modvat credit attributed to the export of goods should be refunded in terms of Rule 5 - refund allowed - appeal allowed - decided in favor of appellant.
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