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2017 (12) TMI 942 - AT - Central ExciseRefund claim - case of Revenue is that the appellant is liable to pay interest on the CENVAT credit taken wrongly even though it was reversed before its utilisation in terms of Rule 14 of the CCR, 2004, and refund of interest not allowable - Held that: - the department cannot take coercive action when the appeal is pending before the higher judicial forum and refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - appeal allowed - decided in favor of appellant.
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