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2017 (7) TMI 675 - CESTAT MUMBAIRefund of accumulated CENVAT credit - denial of refund relying on the decision in the case of COMMISSIONER OF C. EX., KOLKATA-IV Versus BHUSAN LTD. [2008 (6) TMI 194 - CESTAT KOLKATA], where it was held that even if claim is filed within the time-limit is also required to be further examined with reference to N/N. 11 /02-C.E - Held that: - the availment of any benefit under a Foreign Trade Policy scheme would not in any way impact upon the entitlement for refund under rule 5 of CENVAT Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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