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2015 (10) TMI 1333 - CESTAT AHMEDABAD

2015 (10) TMI 1333 - CESTAT AHMEDABAD - 2016 (343) E.L.T. 507 (Tri. - Ahmd.) - Denial of refund claim - CENVAT Credit - whether cash refund is required to be allowed to M/s Sit Flexible Hose Pvt Ltd for certain amount which were debited from the cenvat credit account - Held that:- It is observed from the facts available that the present respondent debited certain amounts from their cenvat account during the period Sept. 2008 to Decmber2009. Subsequently, the credit reversed by the assessee was h .....

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nue to be paid from PLA and assessee was prevented from utilising cenvat credit. As the facts of the relied upon the case laws are different that the present facts the same can not be pressed into service to sanction the refund in cash. - Impugned order is set aside - Decided in favour of Revenue. - E/557/2011 - ORDER No. A/10217 / 2015 - Dated:- 10-3-2015 - Mr. H.K. Thakur, J. For The Assessee : None For The Revenue : Shri Alok Srivastava (Authorised Representative) Per : Mr. H K Thakur; This a .....

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done on the raw material supplied. The appellant reversed the cenvat credit of ₹ 31,38,157/- from their cenvat account which was subsequently held to be admissible. That the present respondent took the cenvat credit of the entire amount is evident from the return of excise duty filed under Rule 12 of the Central Excise Rule for the month December 2009. That the respondent also started utilising the credit so allowed. Learned Authorised Representative appearing for Revenue argued that the .....

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