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2016 (2) TMI 933 - AT - Central ExciseRejection of refund claim of double payment of duty - limitation bar - CENVAT credit reversal from the cenvat account - Held that: - the decision in the case of Precision Fasterns Ltd Vs CCE [2014 (12) TMI 655 - GUJARAT HIGH COURT] followed where it was held that the words without utilising cenvat credit in Sub Rule 3(A) of Rule 8 of the Central Excise Rule 2002 shall be rendered invalid. So the appellant rightly reversed cenvat credit during the relevant period from Cenvat account. The Tribunal in the case of Kansai Nerolac Paints Ltd. Versus Commissioner of Customs (Imports), Mumbai [2013 (5) TMI 171 - CESTAT MUMBAI] on an identical situation allowed the refund even refund application was filed beyond the period of 6 months. The appellant paid the amount in March 2009 in cash as pre-deposit is liable to be refunded. Refund of double payment of duty should not to be rejected - appeal allowed - decided in favor of appellant.
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