2010 (5) TMI 243

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....ant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order].- The authorities below have directed recovery of refund of credit of input service tax erroneously made to the assessees. The show-cause notices proposed the recovery on the ground that Rule 3 of the CENVAT Credit Rules, 2004 did not cover provisions of Section 66A of the Finance Act, 1994. 2. On hearing both sides, I find that this ....