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Refund Claim for Unutilized Cenvat Credit Upheld: Commissioner (Appeals) Method Deemed Just and Legal u/r 5.

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Full Text of the Document

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....Determination of refund claim of unutilized cenvat credit - Rule 5 of Cenvat Credit Rules, 2004 - calculation as per the formula taken by Commissioner(Appeals) is just, proper and legal which does not require any interference - AT....

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