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2017 (5) TMI 501 - AT - Central ExciseRefund claim - denial on the ground that the appellant was required to utilize the accumulated credit and has observed that adjustment clause is mandatory - Held that: - refund being substantive right, Central Excise officer has no jurisdiction to curtail it and find reasons for non-adjustment. The refund of accumulated Cenvat Credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant.
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