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2017 (4) TMI 23 - AT - Central ExciseRefund claim - Rule 5 of CCR, 2004 - denial on account of nexus - Held that: - issue has been settled by this Tribunal in the case of Bombay Dyeing & Mfg. Co. Ltd. Vs. CCE, Raigad [2014 (11) TMI 577 - CESTAT MUMBAI], where it was held that no one to one correlation is required for claim refund under Rule 5 of Cenvat Credit Rules, 2004 for refund of unutilized Cenvat Credit on account of export of goods - refund allowed. The availment of Cenvat Credit has not been challenged by the Revenue in that circumstances without denying Cenvat Credit, refund claim filed by the appellant cannot be objected. Refund allowed - decided against Revenue.
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