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2018 (2) TMI 1484 - AT - Central ExciseSEZ unit - Refund of service tax paid - denial on the ground that the amount claimed had been availed as CENVAT credit by the appellant and that this availment had been suppressed in the documents accompanying the claim - Held that: - It is seen from the records that appellant had filed the claims between May 2014 and November 2014. The appellant had reversed the CENVAT credit so claimed only October 2014 - the decision of the Hon’ble Supreme Court in Comnr. of Central Excise & Customs Versus M/s. Precot Meridian Ltd. [2015 (11) TMI 323 - SUPREME COURT], where it was held that even if the MODVAT credit was utilised but, thereafter, refunded, it would amount to not utilising the said MODVAT credit. Appellant entitled to the refund subject to verification of reversal - appeal allowed by way of remand.
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