Company's Consolidated CENVAT Credit Refund Claim Accepted Despite Procedural Deviation; Eligibility Proven for Each Quarter Separately.

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Full Text of the Document

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....Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for two quarters at the end of six months mentioning their eligibility for each of the quarter - refund cannot be denied.....