Refund of Cenvat Credit: Rule 14 vs. Rule 5 Proceedings Clarified for Proper Case Handling.

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....Refund of accumulated Cenvat credit - Applicability of Rule 5 of CCR - Even if the contention of the revenue was to be accepted then also the credit should have been denied by initiating the proceedings under Rule 14 and not in proceedings of refund under Rule 5 of CENVAT Credit Rules, 2004. - AT....