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    <title>2016 (1) TMI 1318 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of cash refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules 2004, emphasizing that specific conditions related to exports must be met for cash refund eligibility. As the appellants did not satisfy these conditions, their appeals were dismissed, and it was concluded that the unutilized Cenvat Credit refund was not warranted.</description>
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      <title>2016 (1) TMI 1318 - CESTAT AHMEDABAD</title>
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      <description>The Tribunal upheld the rejection of cash refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules 2004, emphasizing that specific conditions related to exports must be met for cash refund eligibility. As the appellants did not satisfy these conditions, their appeals were dismissed, and it was concluded that the unutilized Cenvat Credit refund was not warranted.</description>
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