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2018 (1) TMI 525 - AT - Central ExciseCENVAT credit - input/input services - whether the cenvat credit is admissible on the input used in the exempted goods which has been exported? - Held that: - Rule 5 refund can only be sanctioned if the assessee is entitled for the cenvat credit. Therefore in one hand, the department has sanctioned the refund claim under Rule 5 and on the other hand, they are denying the cenvat credit which is contrary to their own stand - appeal allowed.
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