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2005 (10) TMI 29 - HIGH COURT AHMEDABADNon-utilization of deemed credit by exporter because Govt introduced compounded levy scheme on textiles from 15/12/1998 – as pr new scheme excise duty could only be paid in cash & not by utilizing the deemed credit – Not 29/96 permits refunding of credit where exporter is not able to utilize the credit – Tribunal has recorded that merely because the relevant quarter was not specified in the refund claim, it could not be a ground to reject the claim – refund allowed
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