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2017 (7) TMI 278 - AT - Central ExciseSuo-moto the re-credit of such amount debited erroneously - due to error in software, debited amount against clearances effecting by following notification No.108/95 - whether the appellant was correct in availing suo motu credit of ₹ 30,02,093/- on the ground that it was debited inadvertently or otherwise? - Held that: - similar issue came up for decision of Tribunal for consideration of the bench in the case of S. Subrahmanyan & Co. [2011 (3) TMI 396 - CESTAT, AHMEDABAD)], wherein it was held that the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is no dispute as to availment of Cenvat Credit in the first place i.e. original Cenvat Credit is not contested - appeal allowed - decided in favor of appellant.
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