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2015 (6) TMI 1162 - AT - Central ExciseRefund of accumulated CENVAT Credit - Rule 5 of CENVAT Credit Rules 2004 - Revenue entertained a view that since the final product of the appellant is exempted, they are not entitled to the refund of the unutilized credit - Held that:- The issue is no more res integra and stands settled by the Hon’ble Bombay High Court’s decision in the case of Repro India Ltd Vs UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT], where it was held that in such case where goods are exported, direction by revenue to the petitioner to pay 10% of sale price of exempted goods u/r 6(3)(b) is not justified - appeal allowed - decided in favor of appellant.
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