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2018 (8) TMI 307 - AT - Central ExciseRefund claim - reversal of CENVAT Credit was made, which was not required - Held that:- Admittedly the amount reversed by the appellant was not required to be reversed, therefore, they filed refund claim which is correct, in these circumstances, appellant is entitled to claim refund of ₹ 3,88,550/- - the appellant is not liable to pay any interest and no penalty can be imposed on the appellant. Appeal allowed - decided in favor of appellant.
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