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2018 (3) TMI 1732 - AT - Central ExciseRefund of duty - rejection on the ground that the activity undertaken by the appellant does not amount to manufacture, consequently their registration certificate was cancelled - Held that:- It is a fact on record that if activity undertaken by the appellants does not amount to manufacture and cancelled their registration certificate. Later on, revenue undertaken the view that the activity undertaken by the appellants amount to manufacture and the appellant is entitled benefit of exemption Notification No. 56/2002-C.E., dated 14-11-2002. In that circumstances whatever duty is paid by the appellant in cash by exhausting Cenvat credit is entitled to the refund to the appellants. In that circumstances, no duty is payable by the appellant in practical. The question of demanding interest does not arise - Moreover as the revenue was of the view that initially, the activity undertaken by the appellant does not amount to manufacture. Therefore, no penalty can be imposed on the appellants by changing the view by the revenue - the question of paying interest and penalty on the appellants during the impugned periods does not arise. Appeal allowed - decided in favor of appellant.
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