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2004 (3) TMI 153 - AT - Central ExciseExtract: .......er Rule 226 correction could have been made in the account books. The time-limit of Section 11B is not applicable for taking such credit. Filing of refund claim under Section 11B was not required. Therefore, the excess amount debited by appellants is liable to be credited to them. The orders of lower authorities are set aside and appeal is allowed.
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