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2014 (1) TMI 261 - CESTAT NEW DELHIRefund of CENVAT Credit - Refund under Rule 5 of the Cenvat Credit Rules read with Notification No. 5/2006 - Credit lying unutilized in books - Commissioner partly allowed refund claim - Invoices do not contain the PAN based registration number - Held that:- rule does not stipulate mentioning of PAN based registration number and in absence of any other deficiency in the invoices in question, there is no fault in the finding of the Commissioner (Appeals) in allowing the credit in respect of this amount also - even if appellant was not eligible for refund under Notification No. 9/2009 dated 3.3.2009, the appellants were certainly eligible for refund under Section 11B of the Act - Following decision of Tata Consultancy Services Ltd. Vs. CCE [2012 (8) TMI 500 - CESTAT, MUMBAI] - Decided against Revenue.
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