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2016 (4) TMI 769 - AT - Central ExciseAdmissibility of refund claim - MODVAT Credit once taken and paid back - Appropriate documents submitted - Revenue contended that amount paid back was voluntary payment but respondent is of the view that payment cannot be considered as an admission of improperly taken credit and has to be treated as a deposit with the Department. Held that:- by relying on the judgment of Hon'ble Apex Court in the case of Tractors and Farm Equipment Ltd. vs. CC, Madras [1997 (2) TMI 111 - SUPREME COURT OF INDIA], respondent did not file any Appeal before the higher forum claiming admissibility of MODVAT Credit in the first round of litigation. The observations made by the First Appellate Authority that appellant did not admit duty liability is thus not correct and is required to be set aside. - Decided in favour of revenue
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