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2019 (8) TMI 38 - GUJARAT HIGH COURTRefund claim - the rules of CENVAT Credit, Rule 6(1), Rule 6(2) and Rule 6(3) of CCR as well as Rule 2(I) of Cenvat Credit Rules 2004 not taken into cognizance - HELD THAT:- The ratio of the decision of this Court in THE PRINCIPAL COMMISSIONER VERSUS M/S ALEMBIC LTD. [2019 (7) TMI 908 - GUJARAT HIGH COURT] is that once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate, the said amounts reversed by the assessee under protest cannot be retained by the Revenue authorities and those have been refunded to him. Appeal dismissed.
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