Cenvat Credit Reversal Not Duty Payment; Section 11B Inapplicable, Appellant Eligible for Re-credit After Refund Rejection.

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....Eligibility of re-credit - rejection of refund claim - Once the refund has been rejected the Appellant become eligible for the recredit of such amount - The reversal of Cenvat credit is not payment of duty and therefore, provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT....