Refund Denial for Delayed Duty Payment Challenged u/r 8 (3A); Cenvat Credit Re-credit Allowed After Cash Payment.

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....Denial of refund claim - Restriction on utilization of cenvat credit for delayed payment of duty according to the provisions of Rule 8 (3A) - duty was initially debit to Cenvat account, but later paid in cash - Assessee allowed to take re-credit - AT....