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2018 (4) TMI 1112 - AT - CustomsRefund of CVD with applicable Education Cess - Original authority had rejected the refund claim on the ground that the appellant has availed CENVAT credit of the refund of the CVD which is sought to be refunded by the appellant - Held that: - appellants had issued a letter to the jurisdictional authority requesting to clarify the fact of initial availment of credit by the appellant and the reversal of the fact. There was no response from the jurisdictional authority - If the appellant has availed credit definitely they are not eligible to refund of the same. The fact whether the appellant has reversed the credit requires to be verified - appeal allowed by way of remand.
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