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    <title>CENVAT Credit Mistakenly Availed Twice; No Need for Section 11B Procedure for Refund Claim.</title>
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    <description>CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund.</description>
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      <description>CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund.</description>
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