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2018 (7) TMI 1708 - CESTAT NEW DELHIRefund claim - Section 11B of Central Excise Act - appellant paid the Service Tax liability in cash without making use of credit available in the Cenvat Credit - Held that:- This appears to be an omission on their part which was attempted to be made good by submitting the revised ST-3 returns as provided under Rule 7B of the Service Tax Rules - Once the revised returns have been filed, in which the entire Service Tax liability has been shown as discharged with available CENVAT Credit, any excess Service Tax paid in cash will be eligible for refund subject to relevant refund claim satisfying all the conditions prescribed under Section 11B of the Central Excise Act. The lower authorities do not appear to have examined the claim with reference to the provisions of Section 11B properly - matter is remanded for de novo decision - appeal allowed by way of remand.
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