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2017 (3) TMI 719 - CESTAT MUMBAIRestoration of CENVAT credit - imposition of penalty - the availment of credit that had been reversed and recredited in breach of proper procedure - appellant claims that without challenge to eligibility for credit, the availment of credit cannot be disallowed - Held that: - Reliance was placed by the latter on decision of the Tribunal in Commissioner of Central Excise, Belgaum v. Comfit Sanitary Napkins (I) Pvt Ltd [2004 (9) TMI 160 - CESTAT, BANGALORE] which held that conversion of excess payment of duty into credit without following refund procedure is not in accordance with law. The failure to challenge the reversal ordered by the assessing officer has settled that burden on the assessee. The restoration of credit is not in order and the dispute before us is limited to the right or wrong of that restoration. - The appellant, by breaching the procedure as laid down in law for re-credit of reversed entry, has erred. Penalty set aside - appeal disposed off - decided partly in favor of appellant.
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