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    <title>2000 (4) TMI 820 - CEGAT NEW DELHI</title>
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    <description>The appellate tribunal in New Delhi ruled in favor of the respondents, allowing the refund of modvat credit on inputs used in exported goods. The tribunal upheld the refund order based on instructions from the Board issued on 12.12.97, specifying that the credit for refund should relate to the period of exports in 1996. The tribunal dismissed the Revenue&#039;s appeal against the refund.</description>
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      <title>2000 (4) TMI 820 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=175011</link>
      <description>The appellate tribunal in New Delhi ruled in favor of the respondents, allowing the refund of modvat credit on inputs used in exported goods. The tribunal upheld the refund order based on instructions from the Board issued on 12.12.97, specifying that the credit for refund should relate to the period of exports in 1996. The tribunal dismissed the Revenue&#039;s appeal against the refund.</description>
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