Appellant granted refund after initially paying duty via PLA and later availing Cenvat Credit but unable to utilize it.

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....Refund claim - As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after exhausting Cenvat Credit lying in their Cenvat Credit account. Later on Cenvat Credit availed strength of original invoices, but unable to utilize - refund allowed - AT....