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2019 (4) TMI 898 - AT - Central ExciseRefund claim - wrongly availed Cenvat credit under Rule 14 - Sub-section (2B) of Section 11 A of the Central Excise Act, 1944 - suppression of facts or not - extended period of limitation - Held that:- On going through the SCN, there is no allegation levelled as to suppression or mis-statement, etc; to invoke larger period of limitation. It is also not in dispute that on being pointed out the appellants had reversed the entire Cenvat credit of ₹ 41,09,664/- in RG23C (Capital Goods Register) which fact was duly intimated to the Revenue on 29.06.2007, which fact also stands acknowledged in the SCN at paragraph 03.05. It is a clear case where larger period is invoked for no reason, the Revenue never even whispered that the reversals were never there to allege availing and continue to enjoy any benefit of Cenvat credit. Discernibly, there is no Revenue loss since duty is made good along with interest, not just once - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which reason, the impugned order cannot sustain. Appeal allowed - decided in favor of appellant.
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