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2009 (8) TMI 170 - AT - Service TaxRefund of unutilized credit - appellants are engaged in the manufacture of Soya Oil exempted under Notification No. 3/2006, and De-Oiled Cake chargeable to nil rate of duty. The appellants has been exporting De-Oiled Cake under Bond. The appellants filed refund claim of unutilized Cenvat credit on input service i.e. GTA service, Insurance, Brokerage service, and Travel Agency service - Bombay High Court in the case of Repro India Ltd. v. UOI & Anrs., allowed the refund of unutilized Cenvat credit even on exempted goods or goods chargeable to nil rate of duty, exported under bond - Tribunal on the identical issue in the case of Punjab Stainless Steel Industries v. CCE, Delhi-I, reported in [2008 - TMI - 4544 - CESTAT, NEW DELHI] allowed refund claim, which was upheld by the Hon’ble Delhi High Court, as reported in the case of CCE, Delhi-I v. Punjab Stainless Steel – [2008 - TMI - 31677 - HIGH COURT DELHI]. – Held that appellant is eligible for refund of Cenvat credit in exported goods under Rule 5 of Cenvat Credit Rules
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