No charges of clandestine removal against assessee who is claiming refund of duty by availing of are

Cenvat Credit : Where assessee is operating under area-based exemption and getting refund of duty paid in cash, entire situation is revenue neutral and no assessee would get benefited by indulging into clandestine activity; hence, allegation of clandestine removal only on basis of some shortage in material, is unsustainable