CENVAT Credit Dispute: Party Seeks Suo-Moto Availment; Department Insists on Refund Claim u/s 11B. Proceedings Redone.

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....CENVAT credit - credit was reversed now seeks to avail suo-moto credit - Department opined that once the assessee pays back the duty of excise and that in the instant CENVAT credit availed on SKO, the proper course is to seek refund claim under Section 11B of the Central Excise Act - The entire proceedings required to be redone.....