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2009 (11) TMI 404 - CESTAT, NEW DELHITiles- Notification No. 6/02-C.E., dated 1-3-2002 as amended by Notification No. 45/2003-C.E., dated 14-5-2003- whether the assessees are entitled for refund of the amount which is claimed as the amount availed as credit on the inputs utilised in manufacture of the goods which were exported by the appellants availing benefit under Notification No. 6/02-C.E., dated 1-3-2002 as amended by Notification No. 45/2003-C.E., dated 14-5-2003. Held that- there is no dispute about the credit availed by the appellant. benefit of exemption under notification not available.
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