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2016 (12) TMI 922 - AT - Central ExciseCenvat credit - Penalty - amount which was paid in excess on removal of inputs as such under Rule 57F(3) of Central Excise Rules, 1944 - Held that: - it is very clear that the show cause notice can be issued only in respect of duty short-paid or not paid - This is not a case where there is any short-payment or non-payment of duty. Therefore, excess paid duty cannot be again recovered under the provisions of Section 11A - Appeal allowed - decided in favor of the assessee.
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