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2018 (3) TMI 237 - AT - Central ExciseRefund claim - exempt item - bagasse - section 11D of Central Excise Act, 1944 - Held that: - The nature of waste product in the scheme of Central Excise Act, 1944 has been decided by the Hon’ble Supreme Court in Union of India v. DSCL Sugar Ltd [2015 (10) TMI 566 - SUPREME COURT] thus according a finality to the issue of liability under rule 6 of CENVAT Credit Rules, 2004 - The amount was thus not payable, and even if liable to be deposited in accordance with section 11D of Central Excise Act, 1944 for having been recovered under the guise of duty, has already been paid by debit of CENVAT credit account - refund allowed - appeal dismissed - decided against Revenue.
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