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2021 (8) TMI 701 - AT - Central ExciseRefund of cenvat credit in proportion of export turnover - Additional Excise Duty (Textile & Textile Articles) [AED (T&TA)] - Rule 5 of CCR - HELD THAT:- There is no restrictions of amount of refund of unutilised credit under Rule 5 of CCR. In view of the clear mandate of law, providing for refund – where for any reason, such adjustment is not possible - Further, CBEC has clarified vide their circulars and instructions dated 12.03.2003 and 22.03.2007, which has also been relied upon by this Tribunal in its earlier Final Order dated 2.6.2016, [2016 (6) TMI 353 - CESTAT NEW DELHI] in the same very matter, in the earlier round, where it was held that The matter was remanded to the Adjudicating Authority for the only purpose of arithmetic calculation - Appeal allowed by way of remand.
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