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2018 (11) TMI 1370 - AT - Central ExciseRecovery u/s 153 of the Finance Act, 2003 - Department entertained the view that in pursuance of retrospective amendment through Notification Nos.32/99 & 33/99 both dated 08.07.1999 must not be adjusted from Cenvat Credit Account - Held that:- The Hon’ble High Court in the case of M/s Eminent Health Care and Cosmetics Pvt. Ltd. and Others Vs. UOI [2006 (9) TMI 597 - GAUHATI HIGH COURT], upheld the retrospective amendment and also held that the petitioners were required to pay back the refund granted to them in excess. Therefore, the excess amount of refund availed by the appellants are required to be recovered by the Department. In this case, only one product was manufactured by the appellant and even if, the refund was to be granted through PLA account, the same would have been available by way of cenvat credit to the respondents making situation revenue neutral. Appeal dismissed - decided against Revenue.
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