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2003 (11) TMI 242 - AT - Central ExciseExtract: .......rovides that such credits could be granted as refunds under CENVAT scheme. 3. No case is found in the Revenue s plea to deny the refund of the credit, as available in balance, which could not be utilised for any reason . There is no cause to restrict or any qualify the interpretation of the term any reason . 4. Consequently the appeal is dismissed.
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