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2019 (3) TMI 412 - CESTAT MUMBAISuo moto credit availed on wrongly paid CENVAT Credit - amount reversed on being pointed out and refund claim filed - time limitation - rejected only the ground that it was submitted beyond one year from the date of making excess payment i.e. December, 2014 - Section 11B of Central Excise Act, 1944 - Held that:- The time period of one year for filing a refund claim as prescribed under Section 11B ibid, is not applicable in case of refund of duty tax, which was paid excess or paid under mistake of law. It is not disputed that the appellant had paid the excess amount in the month of December, 2014 and immediately on realizing their mistake, the appellant very promptly Look re-credit of the same in their CENVAT Credit Register in the month of January, 2015. The re-credit entries were reversed because of advice by the department and a refund claim was filed. The Appellants cannot be penalised for action taken by them at the instance of Revenue Authorities which itself was not in accordance with law. Appeal allowed - decided in favor of appellant.
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