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2018 (2) TMI 1664 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - Rule 5 of CCR 2004 - Held that: - an identical issue has come up before the Tribunal in the case of Infosys Technologies Ltd. v. CCE [2016 (9) TMI 142 - CESTAT MUMBAI], where it was held that The criteria for refund are existence of accumulated credit, insufficient opportunity for utilization thereof and limiting the extent of refund to the proportion that export turnover bears to total turnover - appeal allowed - decided in favor of appellant.
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