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2016 (5) TMI 896 - AT - Central ExciseWhether amounts paid under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 can be demanded under Section 11D of the Central Excise Act, 1944 when such amounts paid by the appellant are reimbursed by the Indian Railways Board - Held that:- in view of the decision of Larger Bench in the case of Unison Metals Ltd. Vs. CCE, Ahmedabad -I [2006 (10) TMI 171 - CESTAT, NEW DELHI] which was accepted by the Department as per CBEC Circular No. 870/8/2008-CX dated 16/05/2008, under Section 11D of the Central Excise Act, 1944 with respect to amounts reimbursed to the appellant, equivalent to the payments made under Rule 6 (3) (b) of the CENVAT Credit Rules, is not justified. - Decided in favour of appellant
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