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2014 (2) TMI 500 - AT - Central ExciseSuo moto credit taken due to excess Reversal of CENVAT Credit - Revenue contended that they have to file refund application u/s 11B - Held that:- appellant has reversed the excess amount which was required to be reversed by them. The excess amount reversed by them is not a duty. Therefore, in the light of the judicial pronouncement where the Hon'ble High Court of Karnataka [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE] held that any amount paid by mistake in excess, that amount cannot be termed as duty. Therefore, the provisions of section 11B of the Central Excise Act are not applicable. Further, in the case of Sopariwala Exports P. Ltd. (2013 (5) TMI 430 - CESTAT AHMEDABAD) wherein this Tribunal has held that duty paid twice is not duty. Therefore, assessee is entitled to take suomotu credit - appellant has taken the credit of the excess amount paid by them, which is not duty. Therefore, provisions of Section 11B are not applicable - Decided in favour of assessee.
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