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2017 (10) TMI 500 - AT - Central Excise100% EOU - Recovery of Refund - input services - N/N. 5/2006-CE (NT) dated 14.3.2006 - As it appeared that the activity carried out by the appellants did not amount to manufacture, thereby taking input credit of service tax paid as incorrect, the appellants were issued with seven show-cause notices proposing to recover the refund erroneously sanctioned - Held that: - Tribunal in the case of M/s. Mineral Enterprises Limited Versus Commissioner of Customs and Service Tax [2017 (5) TMI 99 - CESTAT BANGALORE] has already accepted the appeal of the present assessee by setting aside the Order-in-Appeal No.138/2008 dated 31.10.2008 passed by the Commissioner (A) and has held that the mining activity amounts to manufacture and is liable for payment of excise duty since the iron ore is an excisable goods within the meaning of Section 2(d) of the Central Excise Act, 1944. Also, the department has sought to recover the refund which has already been sanctioned without challenging the order sanctioning the refund, which is not permissible in law. Appeal allowed - decided in favor of appellant.
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