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2017 (12) TMI 1144 - AT - Service TaxCalculation of Refund of accumulated CENVAT credit - N/N/. 5/2006-CE(NT) dated 14/03/2006 - Held that: - the adjudicating authority wrongly calculated the refund amount taking the Cenvat Credit amount after deduction of the utilized Cenvat Credit, which is not in conformation of the formula provided under N/N. 05/2006 - the appellant’s claim of the refund of ₹ 10,01,451/- appears to be correct. The adjudicating authority directed to reprocess the balance refund - appeal allowed.
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