Refund Claims u/r 5: Cash Refunds Denied for Cenvated Inputs in Scrap Cleared for Domestic Use with Duty Paid.

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....Refund under rule 5 of Cenvat credit rules,2004 - Export of goods - Scrap cleared to DTA on payment of duty - cash refund can be disallowed only to the extent the cenvated inputs are contained in the scrap cleared for home consumption on payment of duty - AT....