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2017 (9) TMI 1062 - AT - Central ExciseRefund of unutilised CENVAT credit - denial on the ground that the assessee had not exported the OTS Cans themselves - Held that: - there is no dispute that the assessee manufactured and cleared OTS cans under the cover of ARE-3 and the Bond furnished by the fruit pulp manufacturers for export of goods - Rule 5 of CCR, 2004 allowed refund of Cenvat Credit, where the input or input service is used in the manufacture of final product which is cleared for export under Bond. In the present case the OTS cans were cleared under Bond to the fruit pulp manufacturers, who, in turn exported the goods. In any event, it is required to be verified from the records of the export of the goods - the matter is remanded to the adjudicating authority to decide afresh - appeal allowed by way of remand.
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