Sugar Cess Refund Approved: Cenvat Credit Eligibility Confirmed, Previous Demand Notices Deemed Irrelevant and Unsustainable.

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....Refund of duty (sugar cess) paid - The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been decided in favour of the Appellant assessee, then the earlier demand notices become infructuous and cannot be sustained in the eyes of law. - Thus in the instant case, the refund claim of the Appellant needs to be allowed - AT....