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100% EOU - Refund of cenvat credit - there cannot be two different yardsticks, one for permitting credit...

100% EOU - Refund of cenvat credit - there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate - AT .....

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