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2012 (8) TMI 320 - AT - Central ExciseWaiver of pre-deposit - refund claim under Rule 5 of the Cenvat Credit Rules - accumulated Cenvat Credit of duty paid on input used in or in relation to the manufacture of exported goods on the ground that the applicants were unable to utilize the same – Held that:- During the period 2004, 2005 and 2006, the applicant does not even mentioned the said amount of Cenvat credit as receivable in the books of accounts and all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods - service tax for three years were taken by making one entry that after a lapse of time - applicant failed to make out a case for total waiver of duty - applicants are directed to deposit 50% of the amount of demand
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