CESTAT allowed appeal concerning refund of CVD and ACD. Original...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing of duty burden while simultaneously denying refund on possibility of CENVAT credit claim. Tribunal held that refund cannot be denied on mere apprehension of future credit claims. CA certification confirmed both non-passing of duty burden and non-availment of CENVAT credit. Appellant's counsel affirmed no credit was claimed to date. Rejecting refund based on speculative grounds of potential future CENVAT credit claims was deemed legally unsustainable. Tribunal directed authorities to process the refund claim as per law.