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2017 (7) TMI 930 - AT - Central ExciseLarge Taxpayer Unit - Suo moto availment of CENVAT credit - Held that: - it is not the CENVAT credit which was availed by the appellant suo moto rather the appellant made adjustment for the excess duty which was paid by him for the month of November 2006 to February 2007 and by clerical mistake he has paid the duty twice and made the self-adjustment after realizing his mistake which is permitted in terms of Rule 12BB applicable to LTU - appeal allowed - decided in favor of appellant.
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