2015 (10) TMI 1661

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.... The appellant filed a refund claim of unutilised CENVAT credit in their CENVAT account, due to operation of clearance under Notification No. 30/2004-CE dated 09.7.2004. The Adjudicating authority, by a letter dated 31.10.2008 returned the refund claim with its enclosures, on the ground that there is no provision in the Cenvat Credit Rules, 2004 to give such a refund of balance amount remain in t....