Court Denies EOU's Refund Claim for Unutilized CENVAT Credit on DTA Waste and Scrap Clearances, Affecting Exporters.

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....100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - If the stand of the department is accepted then no refund will be admissible to an exporter because every manufacture will result into generation of some waste and scrap which has to be cleared in DTA - AT....