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2017 (4) TMI 274 - AT - Central ExciseCENVAT credit - The Department viewed that the appellants did not take correct amount of credit as the duty paid excess should be considered as a deposit in terms of Section 11D not eligible for credit u/r 3 of CCR, 2004 - Held that: - When the payment of duty by the appellants has not been disputed and the Department entertained a view that there could be some possible refunds at the supplier’s side, it is for the Department to verify the facts of the case at the supplier’s end. It is not for the appellant to establish sanction or otherwise of any refund to the suppliers. We find that the lower Authorities misdirected themselves and passed legally unsustainable orders. Accordingly, the impugned order is set aside and the matter is remanded back to the Original Authority to verify the facts and pass fresh orders - appeal allowed by way of remand.
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