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    <title>2012 (7) TMI 874 - GOVERNMENT OF INDIA</title>
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    <description>The Government upheld the orders-in-original, rejecting the rebate claims filed by the unit post-debonding. The revision applications filed by the department succeeded, while those filed by the applicant exporter were rejected for lack of merit. The decision reaffirmed that the unutilized Cenvat credit lapsed upon conversion from a 100% EOU to a DTA unit and could not be utilized for payment of duty on exported goods.</description>
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      <description>The Government upheld the orders-in-original, rejecting the rebate claims filed by the unit post-debonding. The revision applications filed by the department succeeded, while those filed by the applicant exporter were rejected for lack of merit. The decision reaffirmed that the unutilized Cenvat credit lapsed upon conversion from a 100% EOU to a DTA unit and could not be utilized for payment of duty on exported goods.</description>
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