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2018 (5) TMI 195 - CESTAT CHANDIGARHRecovery of excess Refund claimed by the appellant - excess self credit taken by the appellant - N/N. 56/2002-CE dated 14/11/2002 - Held that: - Admittedly, the appellant has not claimed refund of Cenvat Credit available to them. In that circumstances, it is revenue neutral situation, therefore, there was no requirement to issue show-cause notice to the appellant. It is the case of the revenue itself that they were not required to pay duty, therefore, the excess amount paid by the appellant is merely a deposit not a duty. Hence, the provisions of Section 11A of the Act, is not applicable to the case. In that circumstances, the appellant is not required to pay the excess refund claimed by them. Appeal allowed - decided in favor of appellant.
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