Appellant Granted Refund for Wrongly Reversed Cenvat Credit; Suo-Moto Credit Regularized Under Applicable Rule.

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....Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit reversed by them - refund claim filed by the appellant are allowed which will regularize the suo-moto Cenvat credit taken by the appellant - AT....