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2013 (6) TMI 633 - AT - Central ExciseCenvat Credit - Extended period of limitation - difference of opinion - recovery of wrongly availed credit - Rebate erroneously granted on the duty on exported goods by utilizing irregular availed credit - Difference of Opinion: Whether the Member (Judicial) is correct is holding that prima facie demand for extended period of limitation cannot be demanded at this stage and deposit of only ₹ 1 Crore out of ₹ 3,39,70,960/- would be sufficient. OR Whether the Member (Technical) is correct in holding that department has strong case, applicant cannot get refund of duty twice, when it is specifically prohibited and stuffing in presence of inspector cannot imply that extended period cannot be invoked and since balance of convenience lies in the money be with the Government and therefore ordering deposit in cash of ₹ 13,22,30,368/- (Rupees Thirteen Crore Twenty Two Lakhs Thirty Thousand Three Hundred Sixty Six Only) and freezing of credit of Rupees Nine Crore Eighty Lakhs Twenty Three Thousand Three Hundred Eighty Four Only or balance of credit available, whichever is lower. Matter referred to 3rd member.
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