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2015 (9) TMI 100 - CESTAT BANGALOREClaim for refund – Fulfilment of conditions prescribed in CENVAT Credit Rules, 2004 – Appellant claimed refund but show-cause notice was issued proposing rejection of said refund on ground that documents submitted by them failed to fulfil conditions prescribed in CENVAT Credit Rules, 2004(CCR) and appellants have not been able to show that incidence of duty has not been passed on – Held that:- in respect of CENVAT credit refund, there is no need to examine unjust enrichment. - Once the appellant is able to establish that they cannot utilize the credit, it has to be granted in cash. In view of observation made in Fibres & Fabrics International P. Ltd. Vs. CC [2009 (2) TMI 110 - CESTAT Bangalore] , Glittek Granites Ltd. Vs. CC [2009 (9) TMI 306 - CESTAT, BANGALORE] and Bisazza India Pvt. Ltd. Vs. CCE [2008 (6) TMI 16 - CESTAT AHMEDABAD] all said cases directly relate to present issue – Therefore, in view of observations made in said cases, it has to be held that appellant is eligible for benefit of refund – In absence of specific defects identification, rejection on such ground does not arise – Thus, appellants eligible for refund and accordingly appeals are allowed – Decided in favour of Appellant.
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