2021 (4) TMI 1387

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....e Respondent : Shri Bhasha Ram, Authorised Representative. ORDER PER : MR. ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim of unutilized cenvat credit lying in their cenvat credit account for the quarter March 2008 was denied on the following ground:- a) that at the time of availment of cenvat credit, the appellant was not registered wi....