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2015 (6) TMI 195 - CESTAT CHENNAI

2015 (6) TMI 195 - CESTAT CHENNAI - TMI - Denial of CENVAT Credit - Commissioner allowed credit claim - Held that:- When appellant was an exporter and the Cenvat credit it had earned was not possible to be utilized by it, there was no bar to grant the refund thereof to the appellant, which was found to be genuine claim in the absence of any evidence suggesting that the appellant has erroneously earned the credit. Therefore, there is no scope to presume that the Cenvat credit is inadmissible. - D .....

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ondonation of delay is reasonable. Accordingly, the delay in respect of appeal numbers ST/40800 to 40803/2013 is condoned. All the four MA (COD) are allowed. 2. None present for the respondent. Revenue is in appeal in all these five appeals opposing the refund granted by learned Commissioner (Appeals). By a common order, dated 20.09.2012, learned Commissioner (Appeals) stated the reason why the appellant is entitled to refund. The first reason stated is that the appellants shifted its premises a .....

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