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2018 (1) TMI 200 - AT - Central ExciseSuo moto availment of credit - respondents by mistake deposited certain amount in the closed unit instead of active unit - refund claim - Held that: - The appellants can claim refund of the duty deposited in respect of the closed unit; however, they cannot take suo motu credit of the said amount in their operational unit - appeal allowed - decided in favor of Revenue.
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