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2016 (11) TMI 313 - KARNATAKA HIGH COURTCenvat credit - Section 11D applicability - recovery of cenvat credit reversed - AR submitted that the customers might have taken credit of duty paid - Held that:- Learned counsel appearing for the appellant is unable to show any evidence that the customer of the respondent has claimed the benefit of input tax credit/Cenvat credit on the goods, which were purchased by him from the respondent herein after payment of 8% tax and therefore, the appellant should be in a position to recover tax collected by respondent. As such, in the absence of any evidence, we cannot find fault with the order of the Tribunal. However, in the event any legal evidence is available with the appellant, they may resort to take appropriate proceedings in accordance with law and at that stage, the rights and contentions of all the parties would remain open.
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