Refund Claim Rejection Upheld Due to Non-Debit of CENVAT Credit; Criticism for Ignoring Supreme Court Ruling.

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....Refund of unutilized CENVAT Credit - rejection on the ground that the appellant did not debit the amount of refund claimed at the time of fling the refund claim - the Commissioner (Appeals) have mis-conceived and mis-directed himself by ignoring the ruling of the Hon’ble Supreme Court, which is both judicial indiscipline and also in violation of Article 141 of the Constitution of India. - AT....