Revision Application for Unutilized Credit Refund u/r 5 Cenvat Credit Rules 2004 Deemed Non-Maintainable by Law.

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....Revision Application relates to refund of unutilized credit under Rule 5 of Cenvat Credit Rules 2004, the subject matter is not covered in the first proviso to sub-section (1) of Section 35B of the Central Excise Act 1944. - Revision application is not maintainable - CGOVT....