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2017 (12) TMI 1195 - AT - Central ExciseRefund of accumulated Cenvat Credit - Rule 5 of CCR - N/N. 5/2006-CE(NT) - Held that: - In terms of Rule 5 and N/N. 5/2006-CE(NT) issued thereunder the refund claim under this provision can be sanctioned only in respect of accumulated cenvat credit, which the assessee is not in a position to utilize for the clearance of goods in home consumption that means the cenvat credit should lie unutilized in the account of the assessee - In the present case, the cenvat credit was utilized by the appellant before sanction thereof. Since, the amount of cenvat credit has been utilized there is no question of refund of the said amount under Rule 5 of CCR, 2004 - appeal dismissed - decided against appellant.
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