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2019 (1) TMI 1104 - CESTAT MUMBAIRefund of unutilized CENVAT Credit - refund denied on the ground that various services were used primarily for the personal purpose and not for accomplishing the purpose of business of the appellant - Held that:- On perusal of adjudication order dated 31.10.2017, it is found that CENVAT Credit of ₹ 15,68,635/- disallowed by the Commissioner (Appeals) was part and parcel of the refund claim of ₹ 8,92,23,680/-, which was sanctioned by the refund sanctioning authority. Thus, there was no scope or occasion on the part of appellant to agitate such matter before the Commissioner (Appeals). In fact, the appellant had never raised this point at the time of filing the appeal before the Commissioner (Appeals). Thus, it transpires that the Commissioner (Appeals) has travelled beyond the scope of the original records in arriving at a conclusion that the appellant should not be eligible for refund benefit of ₹ 15,68,635/-. There is no material available on record to show that Revenue has contested the case of allowing the refund benefit by the original authority to the tune of ₹ 15,68,635/-. Thus, at this juncture, Revenue cannot contest such refund benefit allowed by the original authority - appeal allowed - decided in favor of appellant.
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