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2011 (7) TMI 482 - CESTAT, DELHICenvat credit - refund claims as per the provisions of Rule 5 of Cenvat credit Rules, 2002 - Held that:- refund of the amount of Cenvat Credit lying unutilised due to exports, there is nothing on record to indicate that there was any demand of duty on such waste and scrap in order to reduce the same from refund claim, in absence of any confirmed demand, reduction from the refund claim is not proper and not in accordance with the law, order set aside and appeals allowed.
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