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2017 (1) TMI 1534 - AT - Central ExciseRe-credit of duty paid twice - Rule 8(3)(a) of the Central Excise Rules, 2002 - Held that: - on payment of duty in cash which had been paid in CENVAT credit earlier, the appellant would be entitled to take recredit - it is an admitted fact that the appellant had paid the duty twice, once through Cenvat credit and again in cash and once duty has been paid in cash along with interest, appellant is well within his right to take recredit of the same - appeal allowed - decided in favor of appellant.
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