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2017 (12) TMI 385 - AT - Central ExciseCENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - Revenue sought to deny the Cenvat Credit in respect of value attributable to such debit note - Held that: - the credit can be varied only in the circumstances where the suppliers have filed refund of the excess duty paid - In the instant case, the appellants have claimed that the supplier of goods has not claimed any refund. The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - appeal allowed - decided in favor of appellant.
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