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2018 (2) TMI 481 - AT - Service TaxRefund claim - scope of SCN - Held that: - the respondent were not issued with any SCN invoking Rule 14 of CCR 2004 proposing recovery of said Cenvat Credit. Therefore, the said Cenvat Credit which is available in the Cenvat account and which otherwise satisfied other requirements of said Rule 5 cannot be refused to be refunded - appeal dismissed - decided against Revenue.
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