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2017 (1) TMI 80 - AT - Central ExciseRejection of refund - Cenvat credit - Notification No. 214/86 - that as per express provisions provided under Rule 3 of Cenvat Credit Rules, 2004, credit is admissible to a jobworker on inputs used in jobwork activity undertaken in terms of Notification supra - In such circumstances, when the amount has been paid on the objection raised by the audit, it is deemed that the same has been paid “Under Protest” and the refund claim filed by the Appellant is in order - I also find from records that the Appellant has submitted the certificate issued by the Chartered Accountant, certifying that the said amount is shown as recoverable from the department in the accounts of the Appellant and the same has not been disputed by the revenue - Appeal allowed - decided in favor of the assessee.
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