Court Rules EOU Entitled to Cash Refund of CENVAT Credit Despite DTA Unit's Duty Reversal u/r 5 CCR.

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....Cash refund of CENVAT credit - CENVAT credit on inputs cleared as such by the supplier - rejection on the ground that the credit was availed by the EOU unit on the goods received from the DTA unit, by reversing/payment of duty through CENVAT Credit which was not admissible to the said DTA unit on inputs cleared as such - Rule 5 of CCR - refund cannot be denied - AT....