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2017 (7) TMI 935 - CESTAT BANGALORERefund claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - the appellant had paid the duty twice once by cenvat account and secondly by way of cash and by this appeal, the appellant only wants to take recredit of the amount of duty paid twice amounting to ₹ 2,52,605/- which has wrongly been denied by the Department - the appellant is entitled to take re-credit of the amount of ₹ 2,52,605/- and the question of limitation does not arise as retaking of credit is simple and book adjustment - appeal allowed - decided in favor of appellant.
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