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2014 (9) TMI 1152 - AT - Service TaxRefund claim - rejection on the ground that appellant failed to substantiate the CENVAT credit details and the lower authorities also have taken the view that it is not possible to verify the refund claims - Held that: - At present, there is no statutory requirement or format for maintenance of CENVAT credit account and therefore it becomes necessary for the authority to say what exactly the omission and why he is not able to verify the correctness of the claim. In the absence of any clear cut conclusion that CENVAT credit was availed wrongly or taken wrongly or the claim that it could not be used was not correct, rejection on this ground is not valid and this matter requires reconsideration - appeal allowed by way of remand.
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