Cenvat Credit Refund Case: Commissioner (Appeals) Lacked Jurisdiction on Utilization for Home Consumption u/r 5, Notification 11/2002.

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....Refund claim - cenvat credit - Rule 5 read with N/N. 11/2002-CE(NT) dated 1-3-2002 - Commissioner (Appeals) had no jurisdiction to question the appellant that why credit could not be utilized for clearance of the goods for home consumption - AT....