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2013 (4) TMI 502 - CESTAT, AHMEDABADClaim the refund of amount of deemed credit - Notification. No. 29/96-C.E. (N.T.) - Held that:- AR-4s does indicate debit of 50% of the amount of basic excise duty payable by the assessee in the bond and balance in the deemed credit register. Since the appellant-assessee has utilized the amount of deemed credit which is eligible to them, the refund claims which has been filed by him and rejected by the adjudicating authority seems to be in accordance with the law - the orders in original rejecting the refund claims filed by the assessee are correct and hence the orders of the first appellate authority rejecting the orders in original are liable to be set-aside
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