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2018 (4) TMI 940 - CESTAT ALLAHABADWhether the appellant have rightly taken Cenvat Credit on input service and whether they are entitled to refund under Rule 5 of CCR read with Notification No. 27/2012? Held that: - the learned Commissioner (Appeals) have rightly held that the provisions of Rule 6(6) of CCR, 2004 overruled the provisions of and/or have an overriding effect over sub Rule (1), (2), (3) and (4) of Rule 6 of CCR., 2004 - it is admitted fact that the respondent had cleared the goods from their works/ factory under the bond for export and there is no dispute regarding the factum of export - refund allowed - appeal allowed - decided in favor of appellant.
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