Revenue Challenges Refund Claim u/r 5; Refund Allowed Despite Exempt Product and Cenvat Credit Dispute.

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....Claim of refund under Rule 5 - Revenue was of the view that since final product was exempted from excise duty they could not have exported the goods under bond and they could not have taken Cenvat credit on inputs used in the manufacture of such exempted goods. - Refund allowed. - AT....