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    <title>2015 (11) TMI 1553 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing the refund of accumulated cenvat credit for deemed exports under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the settled position that deemed exports are eligible for refund and disregarded the decision relied upon by the authorities, ultimately setting aside the order denying the refund benefit and allowing the appeals in favor of the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants, allowing the refund of accumulated cenvat credit for deemed exports under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the settled position that deemed exports are eligible for refund and disregarded the decision relied upon by the authorities, ultimately setting aside the order denying the refund benefit and allowing the appeals in favor of the appellants.</description>
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