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2018 (2) TMI 550 - AT - Central ExciseRefund claim - CENVAT credit wrongly availed - non-production of required documents - Held that: - it appears that the appellant has wrongly claimed refund of the unutilized CENVAT against Rule 5 of the CCR 2004. Appellant has failed to produce the documents on the basis of which credit was wrongly availed. Thus, it appears that the refund claim is not sustainable in law - appeal dismissed - decided against appellant.
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