2005 (8) TMI 249

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....Member (T)]. - Heard both sides. Under the impugned orders, the lower authorities have denied refund of accumulated Cenvat credit of Rs. 1,98,82,260/- to the appellants. The appellants have exported the final products during the period July, 2002 and September, 2002 and the shipments were made under the DEPB scheme as evidenced from the export documents. Hence, it is not in doubt that they have no....