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2013 (5) TMI 430 - AT - Central ExciseDemand of duty – Suo-moto credit taken by appellant - The facts are that the amount which has been paid in the cenvat credit and PLA is over and above the amounts which were debited by appellant for the consignments which were exported by availing the benefit under Rule 19 of Central Excise Rules, 2002. - Appellant submitted that the credit which was availed by the appellant was reversed in respect of the inputs which were used for the manufacturing of exported goods cleared under Bond. It is his submission that since the exports were done under LUT/Bond, the wrong debits made by the appellant in the Cenvat Credit Register, was required to be re-credited in the respective Cenvat Register and this was not a wrong duty as has been held by the lower authorities. Held that:- the amount paid by mistake cannot be termed as duty in the case on hand - Following the decision of Motorola India Pvt. [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA] decided in favor of assessee - demand set aside.
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