Refund Denied: Malafide Intent and Fact Suppression in Duty Claim on Unmanufactured Goods and Cenvat Credit Valve.

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....Entitlement for refund - malafide intent - suppression, of facts or not - The appellant knowingly paid the duty and claimed the refund of unmanufactured goods which itself is malafide intention. Secondly, the appellant have not disclosed that the valve on which the cenvat credit was availed has not undergone into the manufacturing process of the finished product. Therefore, there is clear suppression of fact on the part of the appellant. - AT....