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2018 (2) TMI 1072 - AT - Customs100% EOU - Refund of unutilized CENVAT credit - respondent had claimed that these services on which credit was availed were utilized in the manufacture and export of readymade garments - Held that: - the CBEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5 - the learned Commissioner (A) has recorded the finding that all the services, received and utilized by the respondent, are having nexus with the service/goods exported. Refund allowed - appeal dismissed - decided against Revenue.
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