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2017 (12) TMI 322 - AT - Central ExciseRefund/re-credit of amount debited by appellant - amount debited for pre-deposit of penalty, which does not sustain - Held that: - there is no dispute that ₹ 4,40,000/- were debited on 31.01.2003 through Entry No. 1921 by the appellant. Said debit was not for payment of any duty of Excise or Service Tax. Further, the said debit was not for reversal of credit for removal of any inputs or capital goods - the appellant is entitled for re-credit of the said debit - appeal allowed - decided in favor of appellant.
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