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    <title>2016 (11) TMI 274 - CESTAT MUMBAI</title>
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    <description>Where duty earlier debited under protest in the Cenvat account was linked to a demand that had already been set aside and had attained finality, recredit was held permissible. The Tribunal found no legal infirmity in allowing suo motu recredit because the underlying liability no longer survived, and relied on prior High Court and Tribunal precedents supporting that position. The demand seeking to deny the recredit was therefore unsustainable, and the proceedings dropping such denial were sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334256</link>
      <description>Where duty earlier debited under protest in the Cenvat account was linked to a demand that had already been set aside and had attained finality, recredit was held permissible. The Tribunal found no legal infirmity in allowing suo motu recredit because the underlying liability no longer survived, and relied on prior High Court and Tribunal precedents supporting that position. The demand seeking to deny the recredit was therefore unsustainable, and the proceedings dropping such denial were sustained.</description>
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