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2018 (2) TMI 612 - AT - Central ExciseReversal of CENVAT credit - rule 6(3) of CCR 2004 - Held that: - reliance placed in the case of ICMC Corporation Ltd v. CESTAT Chennai [2014 (1) TMI 1473 - MADRAS HIGH COURT], where it was held that there is only an account entry reversal and factually there is no outflow of funds from the assessee to result in filing application under Section 11B of the Central Excise Act, 1944 claiming refund of duty - demand of duty set aside - appeal allowed - decided in favor of appellant.
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