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CENVAT credit refund claim from Oct-Dec 2006 isn't resubmitted just because later claim is partially treated as such.
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....Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT....