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2017 (5) TMI 1017 - AT - Central ExciseRefund claim - reversal of credit held to be ineligible - re-credit of the reversed CENVAT valid or not? - Held that: - one of the specified circumstances wherein, instead of transfer to the Fund the amount is paid to the claimant of refund, is the refund of CENVAT credit enabled by a specific rule or notification made under the CEA, 1944. This circumstance is an obvious reference to the refund provision in the CENVAT Credit Rules, 2004 that envisages a cash transfer to the claimant - unless such a cash transfer is occasioned, the provisions of section 11B of CEA would not apply - appellant not entitled to refund - appeal dismissed - decided against appellant.
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