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2008 (9) TMI 361 - CESTAT, AHMEDABADClaim for refund – 100% EOU - department proposes to deny refund of Cenvat credit on the ground that the goods have not been exported under bond - As regards view that refund should have been claimed by the supplier and not by the appellant, we do not find any logic. A question to be considered is whether the appellants have paid the duty on goods or not, whether finished goods have been exported or not and not who is claiming the refund on duty paid on the inputs - Held that whatever benefit appellant was entitled for if they were to export in bond has to be extended to them
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