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2017 (7) TMI 381 - CESTAT MUMBAICENVAT credit - credit availed suo moto without following refund process as prescribed under Section 11B - Held that: - suo moto credit taken by the appellant is not against the amount which was paid as duty whereas suo moto credit is taken against debit of cenvat credit due to inadvertent, which is excess to the already debited the duty amount in the previous month therefore second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund. The appellant has rightly rectified mistake on their own by taking suo moto credit - appeal allowed - decided in favor of appellant.
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