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2014 (1) TMI 468 - CESTAT AHMEDABADDenial of Refund claim - Waiver of Pre-deposit – Held that:- As per the provisions of Rule 16, the appellant is eligible for the entire amount of duty paid by him as credit and, such credit can be allowed to be used by the appellant for discharge of duty liability on the same machines, if cleared subsequently without manufacturing activity - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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