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2017 (9) TMI 691 - CESTAT MUMBAIRefund of unutilised CENVAT credit - Rule 5 of CCR, 2004 read with N/N. 4/2006-CE(NT) and 5/2006-CE(NT) dt. 14.3.2006 - denial on the ground that refund u/r 5 of accumulated cenvat credit is admissible only from the final product which are exported under bond without payment of duty - the appellant exported on payment of duty under claim for rebate - Held that: - There is a specific condition under notification issued and Rule 5 that refund of accumulated credit shall not be allowed in case the goods are cleared under claim of rebate or drawback - rejection justified - appeal dismissed - decided against appellant.
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