2006 (2) TMI 545

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....ena, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have been denied refund against unutilized Cenvat credit lying in their account. It is the contention of the appellants that they could not utilize the credit of duty on inputs used in final products exported under bond during the quarter January, 2003 to March, 2003. We find that ....