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2009 (8) TMI 582 - AT - Central ExciseCenvat Credit- Re-credit- Revenue filed this appeal against the Order of the Commissioner (Appeals), whereby the respondents were allowed to take credit of Service Tax amounting to Rs. 2,72,448/- and education cess of Rs. 5,449/-in their Cenvat Account. The revenue submits that the respondents debited the amount of Rs. 2,72,448/- on 31-7-2005 from Cenvat account and filed refund claim on 29-8-2006. Which is beyond the stipulated period of one year as prescribed under Section 11B of the Central Excise Act, 1944. Held that- I agree with the findings of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected.
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