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2018 (8) TMI 1680 - AT - Service TaxRefund of unutilized CENVAT Credit - Rule 5 of CCR, 2004 and N/N. 27/2012-CE (NT) dated 18.06.2012 - Rejection on the ground of non-compliance of Section 11 B of the Central Excise Act, 1944 - Held that:- There is weight in the submissions of the ld. Counsel for the appellant that it has not availed double benefit, but has reversed the credit in its St-3 returns which has been filed even before the issuance of SCN which is dated 28/06/2016 which proves that the appellant itself has reversed the credit, but however, a verification is required to be made to the satisfaction of the Revenue also - appeal allowed by way of remand.
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