an assessee has paid duty of excise on a final products ........................
X X X X Extracts X X X X
X X X X Extracts X X X X
....an assessee has paid duty of excise on a final products and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....im for refund of excise duty paid by him; Provided further that the Central Government may also specify in the notification referred to above for non-reversal of credit, if any, taken by the buyer ....
TaxTMI