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2017 (7) TMI 391 - AT - Central ExciseRefund claim - the respondent availed excess cenvat credit and paid less duty - Revenue is of the view that the reversal of cenvat credit is not the payment of duty, therefore, they are not entitled for refund/re-credit of the same - Held that: - during the period January’ 2007 to May’ 2007, the respondent has availed excess cenvat credit and paid less duty. If they would have taken proper CENVAT credit during the said period, they were required to pay more duty through PLA and they are entitled for more refund/re-credit. But on their realization that they have taken excess credit which they paid through PLA, in that circumstances, on the principle of balance of equity, the respondent were entitled for refund of CENVAT credit paid through PLA - appeal dismissed - decided against Revenue.
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