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2011 (11) TMI 548 - AT - Central ExciseSuo moto CENVAT Credit - Assessee debited CENVAT Credit account to get a certificate from the Superintendent of Central Excise so that when the quantity was exported, drawback could be claimed from Customs - However, when certificate was not issued assessee suo moto reversed CENVAT Credit - Held that:- The question of excess credit would arise when there is requirement of payment of duty. In this case there was only a proposal to remove the goods and to support the proposal and to get the certificate, reversal was made. It would mean that the reversal was pending consideration of the request by the department. Once the department refused to consider the request for issue of certificate, the reversal made was not necessary and therefore, requiring the appellant to file refund claim for this also is not necessary, since it was only a temporary reversal pending removal of the raw materials. Since the removal of the raw material did not take place, reversal itself was not necessary and therefore, subsequent re-credit is nothing but a rectification entry or an entry reversing the temporary reversal made earlier - appellant need not to file refund claim and suo motu credit taken by them is in order - Decided in favour of assessee.
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