Suo motu taking re-credit of the CENVAT credit reversed earlier - there is only an account entry...

Suo motu taking re-credit of the CENVAT credit reversed earlier - 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. - AT .....

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