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2015 (3) TMI 30 - CESTAT MUMBAICENVAT Credit - Held that:- Details of the Finance Act, 2014 was not available when the case was adjudicated by the original authority as also the first appellate authority. Prima facie, we find that no duty is chargeable on the goods in view of the retrospective amendment made by the Finance Act, 2014 and the provisions contained thereunder will entitle the refund of duty already paid. Even M/s Hindustan Platinum Ltd. can file the refund claim. Since Finance Act, 2014 was not available when the case was adjudicated, we set aside the impugned order and remand the matter back to the original authority, who after considering various provisions of the Finance Act, 2014 will decide the matter afresh - Decided in favour of assessee.
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