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Appellant's Right to CENVAT Credit Refund Valid Despite Procedural Error u/r 5 of CCR, 2004.

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....Refund of unutilized CENVAT Credit - Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of the appellant to claim refund under Rule 5 of CCR, 2004.....

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Appellant's Right to CENVAT Credit Refund Valid Despite Procedural Error u/r 5 of CCR, 2004.