2009 (11) TMI 807

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..... ectification of mistake is filed by the appellant stating that this Tribunal has not recorded the correct facts of the case. 2. As per the applicant that they have not filed any refund claim but they have filed an application to take re-credit of erroneously reverse Cenvat credit and on being asked by the Assistant Commissioner they filed the refund claim. The application filed by them was withi .....

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..... er on this ground. Moreover, he further submitted that in the case of BDH Industries Ltd. v. Commissioner of C.Ex. (Appeals), Mumbai-I - 2008 (229) E.L.T. 364 (Tri.-LB). It was held that all types of refund have to be filed under Section 11B of the Central Excise Act, 1944 and no suo motu refund can be taken unless and until the department is satisfied that the incidence of duty has been passed on .....

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