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2017 (11) TMI 82 - AT - Central ExciseCENAVT credit - outward Transportation of goods - subsequent reversal on the direction of the Superintendent and availment of re-credit and refund claimed for the interest paid on such reversal - Held that: - eligibility to avail CENVAT credit on service tax paid on outward transportation of the goods till 31.03.2008 is already settled in favour of the assessee and respondent herein in the case of ABB Ltd.[2011 (3) TMI 248 - KARNATAKA HIGH COURT] by the Hon’ble High Court of Karnataka. Respectfully following the said ratio, the eligibility to avail CENVAT credit having been settled in favour of the respondent herein, debits made by him were incorrect and availed the suo moto credit. Availment of credit suo moto - Held that: - The facts of the case in Sopariwala Exports [2013 (5) TMI 430 - CESTAT AHMEDABAD] are similar to the facts in this case - the issue of availing CENVAT credit either suo moto is also settled in favor of the respondent. As regards the refund of interest paid by the respondent, in the first place when appellant are eligible to avail CENVAT credit and reversed the same on the instance of the Revenue authorities along with interest, which has been paid in cash, as they are eligible for the refund of interest also. Appeal dismissed - decided against Revenue.
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