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2013 (10) TMI 498 - HC - Central ExciseApplication for early hearing – Refund of unutilized CENVAT credit - Whether the appellant was entitled to refund of unutilized Cenvat Credit in terms of Rule 5 of the Cenvat Credit Rules, 2004 – Held that:- Following COMMISSIONER OF C. EX., NASIK Versus JAIN VANGUARD POLYBUTLENE LTD. [2010 (6) TMI 171 - BOMBAY HIGH COURT] - the CESTAT should have allowed the early hearing application and heard the petitioner on merits, in view of the fact that during the hearing of the application for early hearing of appeal before the CESTAT - the issue in appeal before CESTAT prima facie appears to be covered and should be decided by the CESTAT while hearing the appeal – order set aside – matter remanded back to the CESTAT – Decided in favour of Assessee.
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