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2018 (5) TMI 863 - AT - Central ExciseRefund of accumulated CENVAT credit - rejection on the ground that the export turnover of third party exports for computing export turnover value for the said quarter should not be considered - Held that: - the goods which were cleared from the factory premises of the appellant were in fact exported - the appellant should submit the Bank Realization Certificate for the exports made through third party - the matter sent back to the adjudicating authority, for a limited purpose of verification of realisation of the goods cleared for exports - appeal allowed by way of remand.
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