TMI BlogRefund claim u/r 5 of unutilized Cenvat Credit - appellant has debited the amount in the Cenvat credit...Refund claim u/r 5 of unutilized Cenvat Credit - appellant has debited the amount in the Cenvat credit account on 01.07.2003 i.e. on the date of filing of the refund claim satisfied the said condition. The fact that the details of the same have not been reflected in the ER-2 or in the application filed will not make any difference - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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