CESTAT Rules Appellant Ineligible for CENVAT Credit Refund u/r 5, CCR 2004; Upholds Judicial Discipline Principles.

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....Judicial discipline - Once it is decided by the CESTAT that the appellant is not entitled to refund of some amount of the CENVAT credit under Rule 5 of the CCR, 2004, the lower authority cannot sanction such refund.....