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2019 (6) TMI 726 - CESTAT AHMEDABADRefund claim - refund rejected on the ground of time bar - HELD THAT:- It is observed that the appellant before filing formal refund claim, they had written a letter to the department for adjustment of the cenvat credit. Therefore, the said letter should be considered as refund claim only and the period of limitation should be reckoned considering the letter dated 22.10.2014 as a claim for refund. Adjustment of cenvat credit - HELD THAT:- This is cenvat credit which was already accrued to the appellant, before 01.09.2014 there was no time limit for which adjustment was sought for all the invoices were issued prior to 01.09.2014, therefore, cenvat credit on the said invoices cannot be denied on the ground of time bar - the demand of ₹ 1,85,149/- is not sustainable and the same is set aside. Appeal allowed in part.
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