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2022 (3) TMI 188 - AT - Central ExciseRefund of CENVAT Credit - input services - Outward GTA - rejection of claim on the ground that once the appellant has voluntarily reversed the Cenvat credit they cannot claim the refund - HELD THAT:- Even though the appellant has paid the amount on observation of the audit team but subsequently they realized that the amount was not payable, accordingly, they had filed a refund claim. The refund claim should have been decided on merit by the Adjudicating Authority. The appellant have the statutory right that the benefits due to them can be claimed at any stage and the same need to be disposed in accordance with law on merit. As regard merit of the case the fact that the sale of goods in relation to which they incurred the expenditure of outward transportation is on FOR sale and the freight amount is included in the price of the goods on which excise duty was paid. This Tribunal Considering the very same fact, allowed the Cenavt credit in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] and M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] and the same was upheld by the Hon’ble Jurisdictional High Court of Gujarat. The appellant is entitled for the Cenvat credit in respect of the Outward Transportation and consequently they are also entitled for the refund of the same as the same was reversed by them - Appeal allowed.
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