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2018 (10) TMI 76 - AT - Central ExciseRefund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of limitation - inadmissible CENVAT credit - fake invoices - Held that:- Calculating the inadmissible amount of cenvat credit due, penalty equivalent to credit and interest thereof the total amount becomes due from the Appellant in terms of Tribunal's Order is ₹ 1,33,473/- which the appellant is required to discharge. However during the course of the appellant proceedings an amount of ₹ 9,19,491/- has been recovered from the appellant. In absence of any other grounds raised by the Revenue on the admissibility of the refund claim of the balance amount, in my view the appellants are entitled to refund of ₹ 7,86,018/-. Appeal allowed - decided in favor of appellant.
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