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2017 (7) TMI 760 - AT - Service TaxRefund claim - rejection on the ground that the CENVAT credit was not admissible to the appellant - Held that: - in the present case no such show cause notice issued to the appellant for denial of Cenvat Credit availed under Rule 14 of Cenvat Credit Rules, 2004 - if the show cause notice has not been issued for disallowing Cenvat Credit by invoking Rule 14 of Cenvat Credit Rule, 2004 then subsequently such credit could not be denied to be refunded if the other conditions for refund are satisfied. We therefore, find it proper to remand the matter back to the file of Learned Commissioner (Appeals) with direction to re-determine the issue of refund of ₹ 1,19,18,476/- - appeal allowed by way of remand.
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