https://www.taxtmi.com/caselaws?id=235404 Refund under an area-based exemption cannot be denied merely because duty was initially reflected as paid from Cenvat credit, where the accounting entry was later corrected and the differential amount was actually discharged through PLA. The text explains that, after the assessee corrected the mistaken credit balance, the duty stood paid through PLA, which is the relevant basis for refund eligibility under the notification. An erroneous initial entry does not defeat the refund claim when the corrected records and payment position satisfy the refund condition. en-us Mon, 01 Jul 2013 00:00:00 +0530 Sat, 04 Jan 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235404 Refund under an area-based exemption cannot be denied merely because duty was initially reflected as paid from Cenvat credit, where the accounting entry was later corrected and the differential amount was actually discharged through PLA. The text explains that, after the assessee corrected the mistaken credit balance, the duty stood paid through PLA, which is the relevant basis for refund eligibility under the notification. An erroneous initial entry does not defeat the refund claim when the corrected records and payment position satisfy the refund condition. Case-Laws Central Excise Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235404