TMI BlogRefund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service...Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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