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2015 (10) TMI 1344 - AT - Central ExciseRefund claim - Eligibility of CENVAT Credit - Duty paid under protest - Held that:- Commissioner (Appeals) observed that the Adjudicating Authority adjusted this amount on the consent of the appellant, and therefore, the appeal of the appellant cannot be accepted. In Appeal No. E/1544/2010, it is observed by the Commissioner (Appeals) that the appellants had not contested the demand of ₹ 6,99,436.00/-. I find that the appellant contested the demand of the said amount by filing the refund claim. The appellant contended that the Larger Bench of the Tribunal in the case of H.M.T. (2008 (10) TMI 54 - CESTAT, NEW DELHI) held that when the input credit legally taken and utilized on the duty of final product need not be reversed on the final product becoming exemption subsequently. In my considered view, it is required to examine the facts of the case in respect of applicability of the Larger Bench decision. - impugned order is set-aside except refund amount of ₹ 7,496.00/- as already allowed. - Decided partly in favour of assessee.
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