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2018 (6) TMI 1131 - AT - Central ExciseExcess paid duty - Suo-moto Credit availed by the appellant - case of Revenue is that the appellant cannot take the suo motto credit and he is required to file the refund claim after he has paid the excess duty - Held that:- The appellant cannot take the suo motto credit of the excess duty paid by him. The appellant is a small scale entrepreneur and has no knowledge of the Excise law and in bona fide belief he has taken the suo motto credit of the excess duty paid by him and therefore there is no infirmity in the said taking of suo motto credit by the applicant - appeal allowed - decided in favor of appellant.
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