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2018 (3) TMI 91 - AT - Central ExciseRecredit/refund - Re-credit of amount of duty paid in excess through PLA - it was alleged that amount wrongly restored as credit without proper authority - Held that: - identical issue decided in the case of M/s. Pushp Enterprises Versus Commissioner of Central Excise Jaipur I [2015 (10) TMI 1651 - CESTAT DELHI], where it was held that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - appeal allowed - decided in favor of appellant.
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