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2012 (7) TMI 503 - CESTAT, AHMEDABADCenvat credit – refund – duty paid under protest - department took objection for the debiting of interest amount in the cenvat account - refund claim for the excess amount paid – Held that:- Original debit in the cenvat account was under protest and the second payment was made since, the department objected to debiting of interest in the cenvat account - Second payment has to be taken as part of the payment made originally and it cannot be said that there was no protest as regards the second payment when it was rectification of an error committed in debiting the interest amount in the cenvat account - amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in the cenvat account is correct – pre-deposit waived
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