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2023 (3) TMI 576 - AT - Service TaxRefund of unutilized CENVAT Credit - part of the refund claims were rejected stating that the CENVAT Credit in respect of such rejected amounts are not admissible to the appellants - Time Limitation - Rule 14 of the CENVAT Credit Rules - HELD THAT:- There was no initiation of proceedings to recover alleged inadmissible CENVAT Credit by invocation of provisions of Rule 14 of CENVAT Credit Rules, 2004 in the present case. The appellants were entitled for the refund of CENVAT Credit which was rejected to them. Appeal allowed.
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