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2017 (1) TMI 794 - CESTAT ALLAHABADDenial of CENVAT credit - Time Bar - the amount of SAD was deposited by way of cash, whether the assessee were eligible to utilize the credit balance in the DFCE Scrip for the subsequent imports? - Held that: - the payment of the duties of customs was paid by way of debit in DFCE account and the B/E were duly assessed and no objection was ever raised by the customs authorities. The same is allowable as per Circular dated 05/04/2006 and Clarification 19/12/2006 - the impugned order denying the Cenvat credit to appellant is incorrect and is liable to be set aside, specially when the duty was paid by debit in DFCE account of the Bill of Entry. The department has raised no objection so there is no case of suppression of the facts on the part of the appellant. When it is so then we find no merit in the impugned order and the same is hereby set aside - appeal allowed - decided in favor of appellant.
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