Refund Claim Rejected: Rule 5 Lacks Provision to Verify Cenvat Credit Availment, Rule 14 Covers Recovery of Improper Credit.

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....Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004. Rule 5 provides for any refund of Cenvat Credit and nowhere in this Rule there is a provision to determine the correctness about the availment of Cenvat Credit. Its only Rule 14 ibid which provides for recovery of irregularly availed Cenvat Credit. - AT....