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2012 (7) TMI 639 - AT - Central ExciseAdmissibility of Cenvat credit - various issues - re-credit of amount wrongly debited - Credit on Part/Component of Capital goods - Disallowance of Credit Adjustment Entry - Restoration of Provisional Debit Due Negative Price Variation - held that:- appellants made two debits for the same clearance by mistake. Whether a refund application is required to be filed to reverse such wrong debits is an issue on which contrary decisions of the Tribunal exists. We follow the decision of the Larger Bench of the Tribunal in the case of BDH Industries (2008 (7) TMI 78 - CESTAT MUMBAI) and hold that the suo motto credit taken is not proper and is recoverable. The duty payment was made without availing the exemption under notification 108/95-CE later they reversed the entry showing duty payment on the ground that they were eligible for the exemption. - This type of re-credit clearly amounts to taking refund of excise duty paid. Such refund has to pass through the test of time bar and unjust enrichment. So assessee could not have re-credited the amount in his account on his own without filing a refund claim.
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