Taxpayer's Refund Claim Valid Despite Previous Excess Refund; Cenvat Credit Misuse Not a Sole Rejection Basis.

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....Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the subsequent period, could not be rejected on the ground that the appellant has taken excess refund for the period prior to 22.12.2002 - AT....