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2013 (9) TMI 57 - AT - Central ExciseReturn of Cenvat credit - Commissioner confirmed such repayment of credit along with interest - Held that:- appellant had already re-debited the Cenvat credit in the year 2004. As such, subsequent procedure prescribed in the Finance Act, 2005 cannot be held to be applicable to the assessee’s case. The Revenue, having already issued show cause notice could not have issued a fresh notice for the same cause again - Decided against assessee.
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