Appellant Eligible for Service Tax Refund After Reversing Unutilized Cenvat Credit Under Clause 2(g) of Notification 40/2012-ST.

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....Refund of service tax - since the appellant had reversed the credit even before making application of refund and under the admitted fact that same was not utilized by them it is considered as if Cenvat credit not availed and therefore condition provided under clause 2(g) of the Notification No. 40/2012-ST stand complied with - AT....