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2004 (7) TMI 226 - CESTAT, NEW DELHIExtract: .......t relate to the inputs used in the manufacture of goods exported out of India. In view of these facts and circumstances, the refund cannot be denied to them merely on the ground that the appellants could have utilised the same during the period the credit was in their account. Accordingly, we set aside the impugned order and allow both the appeals.
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