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2010 (6) TMI 231 - AT - Service TaxRefund – Cenvat Credit - The appellant is a 100 / EOU engaged in manufacture of laboratory equipments, parts and accessories falling under Chapter 90 of the schedule to the Central Excise Tariff Act, 1985. The appellant was taken the cenvat credit on raw material. The appellant applied for refund. Refund claim was rejected on the ground that appellants should have applied for the accumulated credit in the months in which export is made. Held that – no restriction for making refund claim and availability or availment of input credit what required
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