Cenvat Credit of duty paid more than liability can be claimed

Learned counsel for the appellant submits that even if the duty has been paid in excess of the amount finally held to be payable, unless the excess duty paid has been refunded, the assessee could claim cenvat credit as the department could not get the duty twice. Reliance has been placed on order of this Court dated 22-7-2010 in CEA No. 42 of 2010 Commissioner Central Excise v. Guwahati Carbons Ltd. (Punj. & Har.) wherein after referring to earlier judgments of this Court in CCE v. Ranbaxy Labs Ltd. 2006 (203) E.L.T. 213 (Punj. & Har.) andCCE v. Swaraj Automotives Ltd. 2002 (139) E.L.T. 504 (Punj. & Har.) and judgment of Madras High Court in CCE v. CEGAT, Chennai 2006 (202) E.L.T. 753 the plea of the assessee was upheld. Learned counsel for the respondent is unable to distinguish the applicability of the judgment relied upon on behalf of the appellant.