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Sanction of a part of the refund amount by way of credit in the cenvat account - granting refund and...

Sanction of a part of the refund amount by way of credit in the cenvat account - granting refund and crediting it to the modvat account will not in effect allow the appellant to utilize the fund which was collected and kept by the Government in excess of legal due - refund allowed in cash - AT .....

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