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2014 (2) TMI 405 - AT - Central ExciseRe-Credit of CENVAT Credit previously debited - suo moto after withdrawal of refund claim - Imposition of penalty under Rule 15 of CENVAT Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1944 - Held that:- Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as a condition to such refund claim. This being not a case of refund of excess paid excise duty, no reason to doubt that the assesee has not been enriched unjustifiably. This is a case of availment of CENVAT credit legitimately eligible to the appellant in terms of CENVAT credit Rules, 2004. The revenue has not alleged or anything on record that the CENVAT credit in question was wrongly taken contrary to the provision such as non receipts of the input, documents are fake, duty payment on input is in dispute, input not used in the manufacture etc. So long such disputes do not exist, the CENVAT credit availed is as per the provision of CENVAT Credit Rules, 2004 and therefore neither said CENVAT credit can be disallowed nor provision of unjust enrichment is applicable in the present case - Decided in favour of assessee.
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