2008 (6) TMI 439

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....DR, for the Respondent. [Order]. - None appeared for the appellants despite notice. Therefore heard ld. JDR and perused the records. 2. The appellant is contesting denial of refund of credit of Rs. 1,17,847/- which remained unutilized before conversion of his DTA unit into 100% EOU. The credit has been denied according to Board Circular No. 77/99 Cus. dt. 18-11-1999 which clarified, ....