Refund of Unutilized CENVAT Credit: Legitimacy of Claim Focused, Not Initial Entitlement Reassessment.

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....Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. - At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - AT....