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2017 (5) TMI 1456 - CESTAT BANGALORE100% EOU - Refund claim of unutilised CENVAT credit - Held that: - it is clear that while arriving the export value, only the value final products and output services exported during the given period, has to be taken into consideration and not the value of the equipment exported. The appellant has failed to substantiate how the value of equipment exported is their final product or output services in the instant case - decided in favor of appellant.
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