2023 (7) TMI 52

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....t : Shri Vinod Kumar, AC(AR). ORDER PER: AJAY SHARMA This appeal has been filed from the impugned Order dated 18.01.2019 passed by the Commissioner of Central Tax (Appeals-I), Mumbai by which the appeal filed by the appellant was rejected. 2. The period involved herein is July, 2016 to September, 2016; and the issue involved herein is about the calculation prescribed under the formula ....

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....missions/synopsis alongwith case laws placed on record. Identical issue of the Appellant herein for the immediate prior period i.e. April, 2016 to June, 2016 came up for consideration before the very same adjudicating authority 3-4 months prior to the passing of the Order-in-Original herein, in which the said authority vide Oder-in-Original dated 15.2.2017 granted refund to the appellant as per th....

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.... appellant's own case. Therein the appellant was permitted to deduct the utilized credit out of the total/net Cenvat credit and balance unutilized Cenvat credit was refunded to them, which according to me is the correct view. Applying the same on the facts of the instant matter, the total/net Cenvat credit is Rs.11,97,619/- whereas the credit utilized by is Rs.4,88,130/- and if we deduct the credi....