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2018 (3) TMI 325 - AT - Central ExciseRefund claim - whether the supply made to 100% EOU is entitle for refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004? - Held that: - As per the amended definition of export goods refund is only allowed in respect of export goods, which are taken outside India - Ld. Commissioner has relied upon the sanction order of appellant which is pertaining to the period prior to 1-3-2005 therefore same is not relevant to the fact of the present case - refund not allowed - appeal allowed - decided in favor of Revenue.
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