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2017 (9) TMI 264 - CESTAT KOLKATAEntitlement of Interest - refund of excess tax paid - Revenue was of the view that refund of interest is not admissible as benefit accruing from the amount of service tax paid by the assessee, had been enjoyed by the assessee by utilizing Cenvat credit for payment of duty on final products - Held that: - the amount so paid as per the audit objection, which was earlier paid by them and therefore, the said amount was adjusted in the subsequent month and there is no material available that the respondent availed Cenvat credit thereon - interest allowed - appeal dismissed - decided against Revenue.
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