Appellant Entitled to Duty Refund for Re-exported Tractors u/r 6(6)(v) of Cenvat Credit Rules.

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....Refund of duty paid earlier on export of goods - same tractors were admittedly brought back in the factory of the appellant and after testing etc. were cleared for export under Bond and by virtue of Rule 6(6)(v) of Cenvat Credit Rules the provisions of sub-rule (i), (ii), (iii) & (iv) of Rule 6 are inapplicable. - AT....