Refund of CENVAT Credit Allowed for Export of Exempted Goods Due to Wording Change in Rule 6(6), Cenvat Credit Rules.

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....Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term “excisable goods” instead of exempted goods is that the term `exempted goods’ may not cover the dutiable goods which are exported under bond - refund allowed.....