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2014 (11) TMI 156 - AT - Central ExciseDenial of refund claim - duty paid was more than due in as much as freight charges were wrongly included in the assessable value of goods - Held that:- Revenue is unable to show any law that even if duty paid was in excess of the amount due, without excess amount being refunded, the assessee will be debarred from availing of the CENVAT Credit. - Issue stand exclusively decided by the above referred decision and the observations made by the Tribunal in the case of C.C.E., Shillong vs. M/s Guwahati Carbons Ltd. - [2009 (4) TMI 269 - CESTAT, KOLKATA], as regards the entitlement of credit by the input recipient cannot be adopted. We also agree with the ld. Advocate that such observations are general in nature and are not relatable to the issues before the Tribunal. The Tribunal was required to decide the ‘lis’ between the Revenue and M/s Guwahati Carbons Limited and not the entitlement of credit by the recipient of the inputs from M/s Guwahati Carbons Limited. The said recipients were not before the Tribunal and as such the grievance of the learned Advocate is well appreciated - Decided in favour of assessee.
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