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2007 (1) TMI 180 - CESTAT AHMEDABADAppellant reversed the credit at the direction of Excise officer - Subsequently, as no show cause notice was received or any order passed confirming the demand by denying the credit, the appellants were asked for refund of that amount - contention is that, there is no order passed by the competent authority for reversal of this credit– there is merit in the contention of the appellant that no show cause notice was issued nor any adjudication order was passed by the competent authority for denial of the credit in question - therefore, the appellants are entitled to this credit which was reversed
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