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2015 (2) TMI 831 - AT - Central ExciseRefund claim - Re-credited Cenvat account - Suo Motu credit - Unjust enrichment - National Calamity Contingent Duty (NCCD) in case of captive consumption - Notification No 67/95-CE - Held that:- The Hon’ble Gujarat High Court in the case of Shyam Textile Mills [2004 (6) TMI 590 - GUJARAT HIGH COURT] on the identical situation quashed the show cause notice and allowed the petition filed by the petitioner. The relevant portion of the said decision is reproduced below: "Having heard the learned counsel for the parties, we are not in a position to appreciate as to how the respondents can find fault with the petitioner’s availing of the amount lying to their credit in the deemed credit register after having succeeded before the Commissioner (Appeals). The respondents appear to be harbouring in misconception that there has to be some provision under which the petitioner can take benefit of the refund only after seeking permission of the authority whose order has been set aside by the Commissioner (appeals)". The Learned Authorised Representative attempted to distinguish the decision of the Hon’ble Gujarat High Court in the case of Shree Shyam Textile Mills [2004 (6) TMI 590 - GUJARAT HIGH COURT] in so far as the said case was related to deemed credit. In my view, there is no much difference as the deemed credit register and cenvat account, both are under Cenvat Credit Rules. - Decided against the revenue.
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