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2013 (11) TMI 1536 - CESTAT MUMBAIDenial of refund claim - Notification No. 5/94-C.E., dated 1-3-1994 - MODVAT Credit - held that:- During the course of investigation the disputed amount was paid by the appellant through PLA although they utilized the amount of credit availed at the time of clearance of goods. As the amount paid through PLA was in dispute before this Tribunal and this Tribunal has held that the said amount was not payable by the appellants and the same has not been challenged by the respondent/Revenue before any other authority. Therefore the order of non-payment of duty by the appellant is a binding force. - appellants are entitled for refund claim. - Decided in favour of assessee.
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