Appellant Eligible for CENVAT Credit Refund for Export Garment Manufacturing u/r 5 and Notification No. 43/2001.

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....Refund of unutilized CENVAT Credit - even though the appellant is not an exporter but the goods were cleared under the notification No. 43/2001, which is intended for manufacture of garments and for export out of India, they are eligible for refund under Rule 5 of CCR - AT....