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2012 (11) TMI 681 - CESTAT, CHENNAICenvat credit of differential duty - Superintendent of Central Excise requested to return the RT-12 return submitted for the period from July, ‘95 to Jan. ‘96 and the matter was kept pending for a long time because of the file at your office was not available in current desk – Held that:- In the absence of any response from the department, the appellants were compelled to take credit of the impugned amount on 21-12-1999, which they intimated to the jurisdictional Superintendent through their third letter - concerned authorities have not done their work and not returning the assessed copies of the RE-12 returns to the appellants, and on the other hand in demanding back the impugned amount from the appellants which was paid in excess by them in respect of which they were entitled to take the credit - demand notice and the resultant orders issued by the authorities below are fully unjustified. There are no documents available with the department nor any have been produced in the course of the hearing to prove to the contrary that the appellants are not entitled for the credit of the impugned amount - orders are set aside and the appeal is allowed
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