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2012 (7) TMI 262 - CESTAT, MUMBAIDenial of credit of CVD paid in respect of 4 Bills of Entry - Held that:- The appellants produced evidence by way of certificate from the Range Supdt. that credit had not availed by the importing unit and also produced chartered accountant's certificate that the draw back of CVD has not been claimed by the importing unit. This evidence was not before the Commissioner(Appeals), thus the impugned order denying the credit is set aside and the matter is remanded back to decide afresh - in favour of assessee by way of remand.
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