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    <title>2015 (10) TMI 1644 - CESTAT BANGALORE</title>
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    <description>The tribunal allowed the appeal, ruling that the appellant&#039;s recredit of the CENVAT amount was valid without the need for a refund application under Section 11B. It was determined that the recredit was a correction of entries and did not require departmental intervention, following a precedent from the High Court of Madras. The tribunal found the denial of recredit by the department unjustified, setting aside the order and emphasizing that the recredit was a procedural correction rather than a legal dispute.</description>
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      <description>The tribunal allowed the appeal, ruling that the appellant&#039;s recredit of the CENVAT amount was valid without the need for a refund application under Section 11B. It was determined that the recredit was a correction of entries and did not require departmental intervention, following a precedent from the High Court of Madras. The tribunal found the denial of recredit by the department unjustified, setting aside the order and emphasizing that the recredit was a procedural correction rather than a legal dispute.</description>
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