CENVAT Credit Denied for CVD Paid per Settlement Commission Order; Rule 9(1)(b) of CCR Prohibits Indirect Gain or Refund.

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....CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back under the provisions of any other law, including the CE Act and the CCR - Rule 9(1)(b) of the CCR also prohibits the same - credit not allowed....