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2013 (9) TMI 718 - AT - Central ExciseCENVAT credit in respect of exemptd goods - Reversal of credit - Retrospective amendment of Finance Act - Held that:- that as per the provisions of Finance Act, 2010 vide which the Rules were amended retrospectively provides that the manufacturer has to reverse the amount along with interest and has to file an application within a period of six months from the date on which the Finance bill receives the assent of the President of India - the appellants filed necessary application after six months and the Commissioner has no power to condone the delay in filing the application - Decided against assessee.
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