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2017 (9) TMI 414 - AT - Central ExciseUtilization of CENVAT credit suo moto - payment of disputed duty through PLA along with interest - Revenue was of the view that the appellants should have filed refund claim under Section 11B and should not have taken Cenvat Credit suo moto - Held that: - reliance placed in the case of The Commissioner of Central Excise, Mumbai-III Versus M/s CEAT Ltd. [2013 (7) TMI 568 - BOMBAY HIGH COURT], where it was held that the debits were held to be of no consequence when the assessee was required to pay duty initially discharged using AED (GSI) credit - credit allowed - appeal allowed - decided in favor of appellant.
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