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2017 (9) TMI 908 - AT - Central ExciseRefund of CENVAT credit reversed - input services - appellant reversed the Cenvat credit but no show cause notice was issued for reversal of Cenvat credit and on relising that appellant has correctly taken the Cenvat credit, the appellant filed refund claim in time - Held that: - To reject the refund claim filed by the appellant, no show cause notice was issued. For adjudication of a refund claim, if some refund claim is not maintainable, the Adjudicating Authority is required to issue show cause notice giving reasons for rejection of the refund claim. In this case, the said exercise has not been done. Therefore, the refund claim cannot be rejected on these grounds itself. Whether the appellant is entitled to CENVAT credit? - Held that: - mere name of the supplier/ manufacturer mentioned wrongly by the registered dealer against which invoices were issued, Cenvat credit cannot be denied, where the appellant has received the goods and paid duty thereon - appellant entitled to CENVAT credit. CENVAT credit - insurance claim - Held that: - The insurance company never reimbursed the duty or tax payable on those goods. It is a fact on record that no duty part has been reimbursed by the insurance company - the Cenvat credit on the goods lost in fire is not required to be reversed by the appellant. Refund allowed - appeal allowed - decided in favor of appellant.
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