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2008 (9) TMI 331 - AT - Central ExciseRefund of unutilized cenvat credit - Revenue has not rejected the entire refund claim - Original authority has granted the refund of credit attributable to the exported products based on the information given by the appellants - In terms of Rule 5 of the Cenvat Credit Rules, only refund of credit used in the export of goods is allowed - the unutilised credit lying in their balance includes the credit attributable to inputs lying in stock, inputs used in in-process etc – therefore credit to that extend can not be refunded.
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