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2007 (11) TMI 249 - CESTAT, NEW DELHIRefund of the unutilized credit - refund claim rejected as the respondent exported the goods under advance licence scheme by which they were procuring duty free material - refund claim under Rule 5 of Cenvat Credit Rules cannot be denied unless the assessee claimed drawback or rebate – since assessee is not getting benefit of drawback or rebate, refund of unutilized credit is admissible - appeal filed by the Revenue is rejected
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