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    <title>2016 (3) TMI 225 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the authority&#039;s order denying the appellant a refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004. It was held that denying the refund for input services used in manufacturing goods supplied to SEZ and exported would lead to exporting taxes, contrary to international trade practices. The denial was deemed unreasonable, and the authority was directed to comply with the law, including any relevant limitations.</description>
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      <description>The Tribunal allowed the appeal, setting aside the authority&#039;s order denying the appellant a refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004. It was held that denying the refund for input services used in manufacturing goods supplied to SEZ and exported would lead to exporting taxes, contrary to international trade practices. The denial was deemed unreasonable, and the authority was directed to comply with the law, including any relevant limitations.</description>
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