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2014 (11) TMI 454 - HC - Central ExciseDenial of refund claim - CENVAT Credit - Contravention of CENVAT Credit Rules - Held that:- Findings in the order of the majority, therefore, do not raise any substantial question of law nor does it reflect any nonapplication of mind. The same does not reflect that the impugned order is vitiated by an error of law apparent on the face of record or perversity either. In these circumstances and when the claim has been granted by relying upon the peculiar fact pertaining to the assessee, then, this is not a fit case for interference in writ jurisdiction and the view taken is a possible one. It is taken in the peculiar facts and circumstances. Hence, no wider question or controversy arises for determination - Decided against Revenue.
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