Refund Denial of CENVAT Credit on Export Services: Unutilized Credit Eligibility Should Match Admissibility Standards.

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....Refusal for Refund of CENVAT Credit – input services - export of output services - when there is no dispute that credit is admissible on these services and the same is permitted to be utilized, the eligibility for refund of un-utilized credit cannot be measured with a different yardstick. - AT....