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2016 (12) TMI 1120 - CESTAT NEW DELHIDefault in payment of duty - Rule 8(3A) - debarring the assessee from using Cenvat credit for making payment of excise duty for a period of two months - Time limitation - Held that: - it stands held in favour of the assessee that they will be entitled to use Cenvat credit during the period of two months following the default during which the Revenue had passed orders debarring them from using this Cenvat credit. Consequently, I find that this issue already stands settled in favour of the assessee. Consequent upon this fact, refund claim stands filed before the Assistant Commissioner which he rejected on grounds of time bar vide his order dated 10.10.2006, observing that the refund will be eligible on merits. However, from the facts outlined above, it is clear that the refund has also been decided in favour of the assessee on merits vide CESTAT order dated 6.7.2011 - Appeal dismissed - decided in favor of the assessee.
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