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    <title>2018 (3) TMI 237 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the amount paid by M/s Shri Vitthalsai SSK Ltd under rule 6 of CENVAT Credit Rules, 2004 was not liable to be deposited under section 11D of the Central Excise Act, 1944. The Tribunal upheld the refund, stating that the payment made during the appeal was excessive as the liability had already been discharged through the CENVAT credit account. Referring to a Supreme Court decision, the Tribunal dismissed the Revenue&#039;s appeal, affirming the refund and disposing of the cross-objection accordingly.</description>
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      <description>The Tribunal held that the amount paid by M/s Shri Vitthalsai SSK Ltd under rule 6 of CENVAT Credit Rules, 2004 was not liable to be deposited under section 11D of the Central Excise Act, 1944. The Tribunal upheld the refund, stating that the payment made during the appeal was excessive as the liability had already been discharged through the CENVAT credit account. Referring to a Supreme Court decision, the Tribunal dismissed the Revenue&#039;s appeal, affirming the refund and disposing of the cross-objection accordingly.</description>
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