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2015 (1) TMI 677 - HC - Central ExciseRectification of code of assessee wrongly mentioned while taking credit - Held that:- Refusal to correct the assessee’s code and to insist on payment of ₹ 18,60,000/- and thereafter seek a refund of the same, is ex facie erroneous and untenable. There is absolutely no justification for calling upon the petitioners to pay the sum and which they otherwise are entitled to take credit of. In these circumstances and in the facts peculiar to the petitioners, so also without creating any precedent for future cases - Decided in favour of assessee.
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