2016 (10) TMI 73

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....i, Authorised representative ORDER Heard both sides and pursued the records. 2. The appeal is filed against OIA OIA-SRP-192-193-VAPI-2013-14 dt 23.7.2013 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-VADODARA-II 3. The appellant's are engaged in the manufacture of HDPE/POP woven fabrics falling under CH 39 of CETA,1985.  During the scrutiny of the re....

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....ted that the appellant had paid their duty liability under Rule 8 of Central Excise Rules,2002 during the default period 6.12.2007 to 14.12.2007 and from 5.8.2008 to 8.8.2008 by utilizing the Cenvat Credit. However, later the said amount was paid in cash along with interest on 20.11.2009 and a refund claim for the CENVAT credit was filed. During the pendency of the said refund claim, they have tak....

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....mount pad suo moto, hence they had not taken any refund in pursuance to the order of the Tribunal dt 26.2.2016. 7. I find that this Tribunal in its Order dt.26.02.2016 has already allowed the refund of the amount paid in cash observing that the utilization of CENVAT credit during the default period is legal in view of the decision of the Hon'ble Gujrat High Court in Precision Fastner Ltd. Vs. C....