Refund of Unutilized CENVAT Credit Cannot Be Denied if No Objections Were Raised During Availing and Utilization.

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....Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the time of availing and utilizing the credit, the objection regarding the eligibility of credit cannot be raised at the time of filing of the refund claim, to deny the refund claim. - AT....