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2018 (5) TMI 291 - AT - Central ExciseRe-credit of the amount paid through cenvat account - case of the department is that the appellant should have taken re-credit with reference to the debit made through cash in the month of August 2010 against the wrong availment of credit - Held that: - The only lapse on the part of the appellant is that instead of giving reference of the debit entries in the cenvat account, they have given reference to the TR6 challan through which payment was made in cash towards duty liability in October 2010. This is only a procedural lapse and there is no excess availments of credit, therefore the appellant have re-credited the amount whatever was eligible to them - appeal allowed - decided in favor of appellant.
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