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2014 (5) TMI 653 - BOMBAY HIGH COURTDenial of refund claim - Refund claim pertains to unutilized CENVAT Credit - for the period October, 2012 to December, 2012 - Held that:- In fact what we have noted was that despite this Court's order directing the Respondent No.3 to consider the refund applications in accordance with the law laid down by this Court, the refund applications have been considered not taking into account individual facts and circumstances, but by applying some general rule. In fact the findings recorded at page 39 and which are part of the impugned order would indicate that there are some general observations and conclusions recorded. They are not making reference to a particular refund claim and which was before the Respondent No.3. In these circumstances we are of the opinion that the impugned order cannot be sustained. - Matter remanded back - Decided against assessee.
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