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2017 (9) TMI 504 - HC - Central ExciseRefund of unutilised CENVAT credit - export of services - Rule 5 of CCR, 2004 - Held that: - the refund u/r 5 would be available when any input or input service is used in manufacture of any final product or letter of undertaking or use in the intermediate product cleared for export, or used in providing output service which is exported. If this conditions are satisfied, refund of CENVAT would be available subject to other conditions mentioned in the rules - Admittedly, the CENVAT does not relate to any input or input service used in any final product or used in intermediate product cleared for export or used in providing output service which is exported - appeal dismissed - decided against appellant.
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