EOU's Refund Claim Denied for Not Availing Credit First, Inapplicable u/r 5 of Cenvat Credit Rules.

100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT .....

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