EOU Entitled to Cenvat Credit Refund u/r 5 of Cenvat Credit Rules, 2004; Not Recovered u/r 14.

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....100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in balance in the books of accounts the same is admissible to be refunded under Rule 5 of Cenvat Credit Rules, 2004 - AT....