CENVAT Credit Refund Denied Due to Excess Waste Generation; Issue Resolved by Clearance in DTA with Duty Paid.

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....100% EOU - refund of cenvat credit accumulated - The order of the lower authority has denied the refund stating that the waste generated is more than the prescribed norms. The above ground cannot be a reason for denial of refund of such accumulated credit. If excess waste was generated, the same has also been cleared in DTA on payment of duty due on such waste. This automatically will take care of such accumulated credit. - AT....