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2016 (8) TMI 236 - AT - Central ExciseSuo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid – extended period of limitation - Held that:– suo moto credit not permissible. Remedy available is refund claim under section 11B. No suppression of fact on the part of appellant. Demand cannot be raised under proviso to Section 11A(1), accordingly extended period cannot be invoked – appeal allowed on ground of limitation. - Decided in favor of assessee.
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