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Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business

Quashed Central Excise order passed without providing opportunity of personal hearing

Benefit of abatement can’t be withheld on failure on part of Superintendent to make proper recordings

Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted

Time period for claiming refund of excess Service Tax paid under TRAN-1
