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2023 (11) TMI 676 - CESTAT CHENNAI100% EOU - Sanction of refund by cash - It is alleged that the appellant is not eligible for the credit availed on the raw materials used for manufacture of finished goods, which were subsequently exported - HELD THAT:- The very same issue has been considered by the Department in the Order-in-Original where it was held that the credit of duty paid on the inputs under Notification No.22/2023 CE dated 52/2003 CUS (to the extent of CVD) indigenously procured and imported respectively lying in stock at the time of de-bonding, availed by M/s.Kadri Wovens amounting to Rs.55,64,436/- is allowable under Rule 3 (1) (i), (vii) and (via) of CCR. The appellant is eligible for the credit - since the notice proposing to recover the erroneously sanctioned refund has been dropped by the department nothing survives. The appellant is therefore eligible for the refund claim - Appeal allowed.
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