Refund of Unutilized Cenvat Credit Denied Due to Rate Disparity and Drawback/Rebate Claims.

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....Refund of unutilized Cenvat/Modvat Credit - The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and the final products - refund cannot be allowed when the manufacturer or provider of output service avails of drawback or claimed rebate of duty - AT....