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2008 (3) TMI 209 - CESTAT, CHENNAIDemand - Credit wrongly reversed – amount which was reversed in excess is sanctioned as refund by commissioner – two SCN issued relating to refund claim and relating to demand of whole amount - time gap between them is too small for the assessee to plead limitation - not found the requisite correlation between the balance amount of credit and the inputs said to have been received in the factory - Credit already reversed cannot therefore be refunded – demand for balance amount is justified
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