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2017 (4) TMI 1216 - AT - Central Excise100% EOU - refund claim - the cenvat credit on the inputs remains unutilized due to the exports - Held that; - the adjudicating authority as well as the first appellate authority have gone into the factual matrix of the case all the records which were produced and came to a conclusion that the respondent could not have utilized cenvat credit as they are a 100% EOU - the first appellate authority has relied upon the CBEC circular No.120/01/2010-ST dated 19.1.2010 as also the interpretation of N/N. 5/2006-CE to hold that there is no requirement of one-to-one correlation of the goods manufactured or exported - appeal rejected - decided against Revenue.
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