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2017 (7) TMI 284 - AT - Central ExciseRefund claim - maintainability, or otherwise, of the refund claimed which, in effect, seeks restoration of a credit that had been reversed consequent upon an adjudication order - denial on the ground that claim for refund had not been filed within the stipulated period prescribed in section 11B of Central Excise Act, 1944 - Held that: - restoration of credit is mere accountal that was not required to be processed in accordance with section 11B of Central Excise Act, 1944. Consequently, the claim for refund, the show cause notice for rejection, the adjudication order and the impugned order are not sustainable in law - when the refund claim itself deprived of the authority of law, the appeal before the Tribunal is infructuous - the entire proceedings from the beginning are not maintainable in law and that the appellant is at liberty to adjust the CENVAT credit to the extent permitted by the CENVAT Credit Rules, 2004 - appeal allowed - decided partly in favor of appellant.
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