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2017 (12) TMI 960 - AT - Service TaxRefund of excess amount paid - GTA service - case of Revenue is that as per Rule 14 of CCR, 2004, when Cenvat credit has been taken or utilized wrongly, the same along with interest has to be recovered but in this case, the assesse did not pay the interest which he is liable to pay - Held that: - there is no case of wrong utilization of Cenvat credit under Rule 14 of CCR, 2004 as contended by the department and the respondent is not liable to pay any interest thereon - reliance placed in the case of Billforge Pvt. Ltd [2011 (4) TMI 969 - KARNATAKA HIGH COURT] - appeal dismissed - decided against Revenue.
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