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2017 (10) TMI 736 - AT - Central ExciseSuo moto credit taken - amount paid twice - invocation of Section 11B of the Central Excise Act, 1944 - Held that: - the debits made by the appellant in the CENVAT Credit account and subsequently through PLA is nothing but double payment of tax on the same clearances - similar issue came up before the Tribunal in the case of Sopariwala Exports Pvt. Ltd. [2013 (5) TMI 430 - CESTAT AHMEDABAD], wherein it was held that the amount paid by mistake cannot be termed as duty in the case on hand. There is no dispute that the appellant had discharged the entire duty liability subsequently in cash in effect twice, cannot be made to go through the rigmarole of filing an application for refund of the amount debited by them in CENVAT account. Appeal allowed - decided in favor of appellant.
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