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2007 (10) TMI 233 - AT - Central ExciseRefund claim for unutilized credit of AED (T&TA) – no dispute to the substantial compliance of the Rule 5 of CCR – appellants declared that they have not filed any other claim for refund u/r 5 to which this claim relates – held that so long export of goods and proper taking of Cenvat credit are not in dispute, refund claim cannot be denied for procedural lapses – rejection of the refund claims for non-fulfillment of the proviso to Clause-2 of the Appendix to the said Not. 11/02 is unjustified
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