Refund Claims for Wrongly Availed CENVAT Credit Require Notice u/r 14, Not Rule 5.

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....Refund claim - where the cenvat credit is availed wrongly which needs to be recovered, then such amount should have been recovered through a notice under Rule 14 of CENVAT Credit Rules, 2004 - Rule 5 of CENVAT credit Rules is not an instrument for the purpose - AT....