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2018 (2) TMI 539 - AT - Central ExciseEligibility of re-credit - rejection of refund claim - Held that: - Once the refund has been rejected the Appellant become eligible for the recredit of such amount. Since, the disputed Cenvat credit has not been utilized therefore the Appellant has right to re-credit the same. The reversal of Cenvat credit is not payment of duty and therefore, provisions of Section 11B of the Central Excise Act, 1944 are not applicable and as such the credit is permissible to the Appellant. Appeal allowed - decided in favor of appellant.
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