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2014 (5) TMI 375 - AT - Central ExciseDenial of refund claim - CENVAT Credit - Held that:- Applicants availed credit in respect of the lubricating oil and the same was used thereafter the same is cleared from the factory without payment of duty. The appellant paid the duty at the asking of the Revenue. The assessment regarding the demand is not challenge by the appellants. The appellants challenge the demand by way of filing the refund claim. The Hon’ble Supreme Court in the case Collector of Central Excise, Kanpur Vs. Flock India Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] held that in the absence of challenge to the assessment order the refund is not maintainable. In the present case, as the appellants are challenging excisability of the goods which were cleared without payment of duty. In the refund application which is not permissible - Decided against assessee.
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