2021 (4) TMI 1387

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....rised 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 with the service tax department b) some of the se....