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2017 (2) TMI 249 - AT - Central ExciseRefund claim - CENVAT credit availed on HR/CR coils - denial on the ground that processes such as de-coiling, cutting and slitting of HR steel coils and pickling and oiling the same, does not amount to manufacture - Held that: - All the refund sanctioned and appropriated in the Order-in-Original now become refundable to the appellant. Since the demand has been dropped now status is as if demand was not recoverable. Though the appellant pursuing their appeals against the demand, department should not have appropriated the amount of rebate against confirmation of demand - appellant also entitle for the interest from the filing of rebate application till the release of the rebate amount to the appellant - appeal allowed - decided in favor of appellant.
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