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2018 (1) TMI 110 - AT - Service Tax100% EOU - Refund of CENVAT credit of service tax paid under Voluntary Compliance Entitlement Scheme (VCES), availed - Held that: - the appellant is under wrong understanding that Cenvat credit availed for the taxes paid under VCES-2013 can be claimed as refund - Section 109 of Chapter VI of Finance Act, 2013 explicitly states that such amount paid shall not be refunded in any circumstances - appeal dismissed.
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