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2018 (2) TMI 1492 - AT - Central ExciseRefund of unutilized CENVAT credit - Rule 5 of the CCR 2004 - It is the case of the Revenue that when the CENVAT credit itself is not available, the question of availing the same and claiming refund under Rule 5 does not arise - Held that: - the concurrent findings as recorded by both the lower authorities seems to be in consonance with the law as it is the avowed policy of Govt of India that the exports should not be burdened with taxes, specifically when there is no dispute as to the services rendered and utilized for the exported consignments, non-sanctioning of the refund claims of the service tax paid would add to the value of export consignments. The sanction of the refund claim by the adjudicating authority in this case, is itself an acceptance of the fact that these documents are eligible for availment of CENVAT credit. Appeal dismissed - decided against Revenue.
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