https://www.taxtmi.com/highlights?id=32994 At the time opting area based exemption of N/N. 50/2003-CE, the appellants are not required to reverse the credit in their cenvat credit account lying unutilized. - assessee is entitled for refund claim of the amount paid by the assessee on account of reversal of credit in cash. - AT en-us Wed, 25 Jan 2017 08:06:57 +0530 Wed, 25 Jan 2017 08:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32994 At the time opting area based exemption of N/N. 50/2003-CE, the appellants are not required to reverse the credit in their cenvat credit account lying unutilized. - assessee is entitled for refund claim of the amount paid by the assessee on account of reversal of credit in cash. - AT Highlights Central Excise Wed, 25 Jan 2017 08:06:57 +0530 https://www.taxtmi.com/highlights?id=32994