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2018 (7) TMI 1356 - AT - Central ExciseRecovery of Refund granted earlier against CENVAT Credit - retrospective amendment - scope of Clause 145(1) Finance Bill 2003 - Held that:- The Revenue ventured to raise a demand beyond 22.12.2002 that must be paid within 30 days of the assent of the President to the Finance Bill failing which interest @ 15% per annum would be levied - The Revenue has acted with bias in exceeding the scope of Clause 145(1) Finance Bill 2003 by making an illegal demand of recovery of Central Credit till 28.02.2003 instead of 22.12.2002 and failing to consider that the Cenvat Credit availed of in the manufacture and removal of goods have already been duly utilized and refunds made accordingly - appeal is liable to be allowed. Appeal allowed - decided in favor of appellant.
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