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2017 (6) TMI 198 - CESTAT BANGALORE100% EOU - refund claim - denial on account of nexus - Held that: - the original authority has failed to establish the main parameter of whether CENVAT credit on which refund has been sanctioned related to the inputs used in the manufacture of goods exported - this case needs to be remanded back to the original authority who will decide afresh the refund claims of the appellant after considering the fact of inputs declared by the appellant having been used in the manufacture of final product exported - appeal allowed by way of remand.
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