2025 (2) TMI 1469

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....geswara Rao, Member (Technical) For the Appellant : Mr. Sanjay Venkat, Superintendent (AR) Advocate For the Respondent : Ms. Ayushree J, Advocate ORDER PER : DR. D.M. MISRA: Heard both sides and perused the records. 2. The short issue involved in the present appeal for consideration is whether cash refund of the accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2....