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2012 (9) TMI 166 - CESTAT, CHENNAICenvat Credit - suo mout credit after reversal - held that:- As such, the erroneous reversal made by the appellants, prompted by wrong audit objection and an inapplicable circular, has been rectified by the appellants by taking the suo motu credit of the reversed amount which is not the same as taking refund of excess duty amount paid. - the Larger Bench decision in the case of BDH Industries Ltd. (2008 (7) TMI 78 - CESTAT MUMBAI ) has no application to the present case. As regards the interest amount paid by the appellants – Held that:- The same amounts to excess payment except to the extent it relates to the period 1-9-2004 to 9-9-2004. The refund of the same is required to be considered in terms of Section 11B of the Central Excise Act, 1944 as made applicable to the service tax cases - appellants have filed a refund claim within the time-limit on 13-12-2006, the same requires to be considered by the original authority - appeal is allowed
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