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2017 (9) TMI 1551 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - rejection on the ground of Time Limitation - section 11B of Central Excise Act, 1944 - Held that: - though their Lordships in the case of mPortal India Wireless Solutions Pvt. Ltd., [2011 (9) TMI 450 - KARNATAKA HIGH COURT], has held that export of software for the relevant period of time was not a taxable service nevertheless it was considered as a product developed and exported by the appellant. It would mean their Lordships had considered the specific product which were exported by a 100% EOU, similar facts arise in these appeals wherein it is undisputed that the respondents are manufacturers and exporters of goods - it is a settled law that the judgment of jurisdictional High Court needs to be followed when there are conflicting views expressed by various High Courts - appeal rejected - decided against Revenue.
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