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2017 (5) TMI 620 - AT - Central Excise100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - Rule 5 of the CCR, 2004 - denial of refund on the ground that no CENVAT credit taken on input services by appellant - Held that: - for refund claim u/r 5 of the CCR, 2004, firstly, the assessee is required to take cenvat credit and the said cenvat credit if remained un-utilise, in that circumstances, the assessee can file refund claim u/r 5 of the CCR, 2004 - the appellant has not taken cenvat credit on input service in question at all and no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - appeal dismissed - decided against assessee.
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