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2017 (9) TMI 1049 - AT - Central ExciseRefund of unutilised CENVAT credit - denial on the ground that the inputs were not used in a particular month, for the manufacture of exported goods, but used in the subsequent months - Held that: - undisputedly the inputs were used in the manufacture of finished goods which were ultimately exported resulting into accumulation of the Cenvat Credit on which the appellant claimed cash refund as per Rule 5 of CCR, 2004 - It is not the intentions that there should be one-to-one relationship between the inputs and the finished goods in claiming cash refund of the credit, accumulated due to export - the appellant’s are eligible to the cash refund of the accumulated credit, except the amount of credit availed on ‘sugar cess’, included in the said refund claim - decided partly in favor of appellant.
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