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Commissioner of Central Excise, Nagpur Versus Morarji Brembana Ltd.

Denial of refund of AED - correlation of the unutilised credit to the quantum of export of the goods - whether the Revenue's contention of denial of refund is justified on the ground that credit availed will remain unutilised even if goods are not exported? - Held that: - identical issue in respect of the very same assessee was decided where it was held that refund has to be granted of the unutilized credit. - Appeal dismissed - impugned order upheld - decided against Revenue. - E/1165/05-Mu .....

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-03. The adjudicating authority has denied the refund on the grounds that the credit availed of AED (GSI) taken by the respondent would have remained unutilized even if the goods were not exported. It is the case of the Revenue that the unutilized credit for which the refund has to be sanctioned, needs to be correlated to the quantum of export of the goods. 4. We are unable to accept the Revenue s contention as articulated by the learned departmental representative. We find that identical issue .....

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