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2019 (2) TMI 558 - AT - Central ExciseEOU - Refund of accumulated credit - Rule 5 of the Cenvat Credit Rules, 2004 - wrong availment of CENVAT credit or not - Held that:- The issue decided in the case of M/S NAVIN FLUORINE INTERNATIONAL LTD. VERSUS CCE, INDORE [2018 (11) TMI 346 - CESTAT NEW DELHI], where it was held that tax was not being paid during the relevant period and as such it can be concluded that there was suppression or mis-statement on the part of the assessee, thus leading to non-availability of credit to them - appeal allowed - decided in favor of appellant.
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