Refund Claim Denied: No Provision for Unutilized Cenvat Credit Under Exemption Notification No. 30/2004-CE, Rule 5 Applies.

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....Entitlement for refund claim - Rule 5 of Cenvat Credit Rules - Unutilized accumulated credit as on the date of their opting for the benefit of an exemption Notification No. 30/2004-CE dated 01/4/2006 which prohibited the availment of Cenvat credit - There is no provision to allow refund - AT....