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2017 (12) TMI 760 - AT - Central ExciseRefund of unutilized CENVAT credit - CBEC Circular No.828/5/2006-CX dated 20.4.2006 - place of removal - Held that: - in case of export of goods, the place of removal is the port of export and therefore, the appellant is entitled to the CENVAT credit on GTA up to the port - appeal allowed - decided in favor of appellant.
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