Exporter Entitled to Cenvat Credit Refund for Exports; Must Prove No Double Claims by Them or Manufacturer.

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....Refund - unutlized cenvat credit - export of goods - Where the exporter is not a manufacturer, he only has to satisfy that neither Cenvat credit has been taken by the manufacturer or by him not the manufacturer have separately applied for refund with respect to the same taxes, which the appellants have done in support of its claim - AT....