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2008 (6) TMI 490 - CESTAT, MUMBAIExtract: .......n his Cenvat credit account as held in the decisions of Friends Industries, Punjab Maize Products, TELCO Ltd., Steel Authority of India Ltd. OR is required to file a refund claim as has been held by the Tribunal in the case of Century Rayon (supra) and Comfit Sanitary Napkins (I) Pvt. Ltd., 2004 (174) E.L.T. 220 . (Pronounced in Court on 13-6-2008)
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