2012 (9) TMI 920

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Full Text of the Document

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....e and in law, the Tribunal is justified in allowing the appeal of the Respondent and holding that the Respondent is entitled for refund in cash when in fact and as a matter of fact the Respondent failed to prove that the said accumulated balance of Cenvat credit is due to the duty free clearance of the goods exported? (b) Whether in the facts and circumstances of the case and in law, the Tri....