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2007 (5) TMI 650
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..... ORDER This appeal is directed against Order-in-Appeal No. ER(2982)364/MI/2005, dated 11-11-2005 vide which the learned Commissioner (Appeals) is set aside the Order-in-Original and allowed the appeal filed by the respondent before him. 2. The issue involved in this case is regarding the refund of unutilized Cenvat credit (AED) as the same could not be utilized due to the reason that the ....