Refund Claim for Unutilised Cenvat Credit Granted Despite Initial Denial u/r 11(2) of Cenvat Credit Rules, 2004.

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....Refund of unutilised Cenvat credit - refund claim denied on the ground that in terms of Rule 11(2) of Cenvat Credit Rules, 2004, unutilised credit would lapse on closure of the unit - ER return submitted by the appellant along with refund application is sufficient to grant refund to the appellant - AT....