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2018 (1) TMI 1259 - AT - Central ExciseJurisdiction - disallowance of recredit along with interest and imposition of penalties - rejection of the assessee’s appeal by Commissioner (Appeals) on the ground that they were not within the jurisdiction to make suo moto entry of the wrongly paid duty - Held that: - in the ordinary course, the appellant should have taken the permission of the jurisdictional Assistant Commissioner before reversing the entry or should have filed a refund claim, but appreciating that the said duty was admittedly wrongly paid and there is no dispute about the same, the recredit of the debit amounts to correction of the entries only. Inasmuch as the issue relates only to correcting the entries in RG23A Part II, the technical objection raised by the Revenue that they should have filed a refund claim would not sustain in the absence of any finding that such debit entry was otherwise not required to be made by the appellant. Appeal allowed.
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