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2010 (2) TMI 538 - CESTAT, AHMEDABADRefund of unutilized Cenvat credit - refund claims were rejected by the Original Adjudicating Authority on the ground that - restriction is applicable only in respect of Cenvat credit claimed as refund and is not applicable to terminal excise duty paid as drawback by under Foreign Trade Policy – Held that: - refund of Cenvat credit which could not be utilized.
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