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2017 (4) TMI 1396 - AT - Central Excise100% EOU - Refund of unutilized CENVAT Credit - Rule 5 of the Cenvat Credit Rules - Held that - The identical issue has come up before the Tribunal in the case of ANZ International vs. CC Bangalore 2007 (11) TMI 218 - CESTAT BANGALORE which was assailed before the High Court and finally before the Hon ble Supreme Court where it was held that 100% Export Oriented Unit is entitled to take cenvat credit of duty on inputs procured indigenously and when they were not in a position to utilise the same they are entitled for benefit of refund under Rule 5 of Cenvat Credit Rules 2004 - appeal dismissed - decided against Revenue.
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