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2015 (10) TMI 1644 - AT - Central ExciseDenial of CENVAT Credit - manufacture of exempted final products - whether the appellant was right in taking recredit of ₹ 4,30,325/- or they were required to file a refund application in terms of provisions of Section 11B of Central Excise Act - Held that:- there is no dispute about the fact that the said credit which was originally debited, was not taken into account at the time of final debit of the inadmissible CENVAT credit. As such admittedly there was double debit entries. - Denial of the same by the department on the technical ground of non-filing of refund application is neither proper nor justified. It is nothing but correction of entries in the accounts maintained by the assessee, which do not involve any ' lis' and any legal issue requiring the department to interfere. Further the said recredit was made under intimation to the Revenue in which case if the Revenue had any objection, they should have raised the same at the point of recredit itself. - no reason to uphold the impugned order. Accordingly, the same is set aside - Decided in favour of assessee.
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