Partial Refund Granted for Export, Input Credit Denied u/r 5 of CENVAT Credit Rules 2002 for Unused Raw Materials.

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....Refund claim of unutilized credit towards export of goods - Sanction of partial claim and denial of input credit involved relates to physical stock of raw material - Rule 5 of CENVAT Credit Rules, 2002 - credit on the inputs lying in stock has not gone to the manufacture of the exported goods was rightly dened - AT....