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2023 (8) TMI 1138 - AT - Central ExciseSuo-moto re-credit - restoration of second payment when the duty was paid twice - HELD THAT:- There is no dispute on the fact that the appellant initially paid the duty on export twice, one at the time of clearance of goods and second on the closer of month along with monthly payment of duty. Therefore, there is no dispute that on one clearance duty was paid twice, therefore the duty paid second time needs to be restored to the appellant as credit, the appellant had taken suo-moto credit - if no discrepancy is found as regard the second time payment of duty and suo-moto re-credit thereof then no objection could have been raised by the department. The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing out by the audit officers. Thereafter, the department could have regularized by allowing the re-credit but instead the appellant were issued the show cause notice for demand of re-credit made by the appellant suo-moto despite the fact that they had already reversed the same - the show cause notice itself ab initio, void and illegal. The appellant has legal right to re-credit the amount of Rs. 1 crore, in their Cenvat Account - appeal allowed.
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