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2017 (8) TMI 68 - AT - Central ExciseRefund claim - rejected on the ground that the demand for which they filed refund claims has already been held against them - whether the appellant is entitled to take refund claim of reversal of cenvat credit under protest which has not been appropriated at any stage or not? - Held that: - it is admitted fact that the appellant reversed the cenvat credit under protest which was never appropriated by any authorities at any stage. In that circumstance, without appropriation of the said amount by the authorities below, the same was remained as deposit - in the light of the decision of the Hon’ble Apex Court in the case of Vikram Cements [2006 (1) TMI 130 - SUPREME COURT OF INDIA], the appellant was not required to reverse the said amount. In that circumstances, the appellant is entitled for refund of the said amount - appeal allowed - decided in favor of appellant.
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