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2017 (6) TMI 425 - AT - Central ExciseRefund of CENVAT credit - credit availed on the basis of duty paying documents - denial of refund on the ground that the same is not within the stipulated period as prescribed in Section 11B of the CEA, 1944 - But while passing the impugned order, the refund claim has been denied on the ground which has not been taken in the show-cause notice and the same is not sustainable in law - scope of SCN - Held that: - as per the Rule 3(4) read with Rule 9(1)(a)(i) of the CENVAT Credit Rules, CENVAT credit availed may be utilized for payment of an amount equivalent to CENVAT Credit availed on inputs if such inputs are removed as such and in this case also, the duty was paid when the invoice was issued to the buyer JSW Steels Ltd. The appellant has cleared the inputs as such by paying the duty and therefore, the payment of duty at the insistence of the audit second time is wrong and illegal and therefore, the appellant is entitled to refund of the same as per Section 11B of the CEA. Appeal allowed - decided in favor of appellant.
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