2016 (10) TMI 609

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..... e 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.
Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Ashutos .....

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..... ed by the learned departmental representative. We find that identical issue in respect of the very same assessee was argued before this bench in appeal No. E/3407/03 and the Bench, vide order No. A/1896/C-III/SMC/WZB/05, allowed the appeal and held that refund has to be granted of the unutilized credit. This order of the Tribunal was challenged by the Revenue in Central Excise Appeal No.40 of 2006 .....

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