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2021 (2) TMI 472 - AT - Central ExciseRefund of accumulated CENVAT Credit - goods have been supplied to a project awarded under ICB, treating such supplies to be deemed exports - export goods or not - Rule 5 of CENVAT Credit Rules, 2004 - N/N. 12/2012-CE (S No 336) - HELD THAT:- the refund of the accumulated credit in terms of Rule 5 of the CENVAT Credit Rules, 2004 was admissible only, if the person claiming such refund was able to establish actual and physical export of the goods cleared by him for export under bond or against a letter of undertaking. These conditions are substantial and in case of non fulfillment of the same refund could not have been allowed. In view the various discussions as above we find that none of the decisions relied upon by the appellants decided the issue in their favour. Appeal dismissed - decided against appellant.
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