Suo-Moto Re-Credit Allowed for Mistaken Payments if Initial Cenvat Credit Was Uncontested: Key Conditions Explained.
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....Suo-moto the re-credit of such amount debited erroneously - the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is no dispute as to availment of Cenvat Credit in the first place i.e. original Cenvat Credit is not contested.....


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