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2016 (11) TMI 1427 - DELHI HIGH COURTRefund u/s 27 of the Customs Act - payment under protest - denial of refund on the ground that the petitioner could not establish its entitlement to CENVAT credit - Held that: - reliance placed in the decision in the case of M/s SRF Ltd., M/s ITC Ltd Versus Commissioner of Customs, Chennai, Commissioner of Customs (Import And General) , New Delhi [2015 (4) TMI 561 - SUPREME COURT], where the CEGAT has come to the conclusion that when the credit under the CENVAT Rules is not admissible to the appellant, question of fulfilling the aforesaid condition does not arise - A direction is issued to the respondents to process the petitioner’s refund claim and pass appropriate orders having regard to the fact the petitioner - petition allowed by way of remand.
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