Refund claim - As the appellant were not having the original ...
Appellant granted refund after initially paying duty via PLA and later availing Cenvat Credit but unable to utilize it.
March 10, 2017
Case Laws Central Excise AT
Refund claim - As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after exhausting Cenvat Credit lying in their Cenvat Credit account. Later on Cenvat Credit availed strength of original invoices, but unable to utilize - refund allowed - AT
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