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2017 (7) TMI 281 - AT - Central ExciseRefund claim - excise duty paid on the inputs consumed by the respondent and exported - Held that: - the lower authorities have missed larger point inasmuch that the Government of India's stated policy is to encourage export and not to export taxes. In the case in hand, both the lower authorities have come to a correct conclusion that there being exports and other documents which are correlating to the refund claim filed by the appellant as duty paid on inputs, we do not find any reason to interfere in such reasoned order passed by the lower authorities - appeal dismissed - decided against appellant.
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