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2018 (8) TMI 467 - AT - Central ExcisePayment of duty by utilizing CENVAT Credit account - N/N. 20/2007-CE dated 25.04.2007 as amended - Held that:- Para 2B of the said Notification makes it clear that the appellant is required to utilize the Cenvat Credit first and thereafter they have to pay the duty - In the instant case, the appellant had not utilised the credit first, instead they paid the duty from the PLA and claimed the refund, which is contrary to the provisions of the Notification. CBEC vide letter dated 11.06.2012 clarified that excess amount of refund to the extent of Cenvat Credit was not taken, will either be deducted from the refund payable to the assessee or recovered along with the interest as the case may be. Appeal dismissed - decided against appellant.
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