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Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of...

Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted - No need to file separate refund application. .....

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