2017 (1) TMI 1771

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....in the manufacture of excisable goods falling under chapter Heading 9027 2000 of the schedule to Central Excise Tariff Act, 1985. The said goods are cleared on payment of duty. However, on some goods cleared to research institute under exemption Notification 10/97, dated 1-3-1997 the appellant paid an amount equal to 10% of the value of the said exempted goods. Subsequently they claimed the refund....

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....ent types of goods should be cleared under exemption and other cleared on payment of duty. Therefore, the appellant have correctly paid 10% in terms of Rule 6(3)(a) of Cenvat Credit Rules. Accordingly, no refund arises. 3. I have carefully considered the submission of the ld. AR. I find the ground of refund of the appellant is only that the same goods are cleared on payment of duty and under ex....