Appellant Entitled to CENVAT Credit Refund for CVD and SAD; No Evidence of Fraud or Intent to Evade Duty.

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....Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or suppression of facts with intent to evade payment of duty. There is no evidence placed before me to establish that the duties were paid after adjudication and rendering a finding of fraud, collusion or suppression of fact with intent to evade payment of duty. In such circumstances, the credit cannot be denied - the appellant is eligible for credit of CVD and SAD paid by them. - AT....