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2017 (8) TMI 697 - AT - Central ExciseRefund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - Held that: - On plain reading of Rule-3, it is clear that the availment of Cenvat credit will prevail over disbursement of drawback. Therefore, on the ground that drawback of Customs duty has been paid to the respondent, refund of Cenvat credit of Central Excise duty paid on inputs and service tax paid on input service under said Rule-5 cannot be denied - refund allowed - appeal dismissed - decided in favor of Respondent-assessee.
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