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2018 (3) TMI 11 - AT - Central ExciseRefund claim - case of appellant is that they have wrongly paid an amount of 6% of the value of the exempted goods cleared for export - Held that: - the issue is no more res integra and is covered by the decision in the case of Sharp Menthol India Ltd.’s case [2011 (4) TMI 27 - BOMBAY HIGH COURT], where it was held that the assessee was entitled to avail the CENVAT credit of duty paid on menthol used in the manufacture of exempted menthol crystals and utilize the said credit for payment of duty on clearance of peppermint oil either for home consumption or for export - the Appellant is not required to discharge 6% of the value of the exported Ethamotul HCL, which is exempted from duty - appeal allowed - decided in favor of appellant.
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