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2017 (9) TMI 1627 - AT - CustomsRefund of unutilized CENVAT credit - Rule 5 of CCR 2004 read with N/N. 27/2004-CE(NT) dated 18.06.2012 - Held that: - at the time of availment of Cenvat credit, the same has not been disputed, therefore, the refund claim also cannot be denied now - refund allowed - appeal dismissed - decided against Revenue.
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