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Reversal of Cenvat Credit Under Coercion: Court Orders Re-credit, Emphasizing Rule of Law and Legal Procedures.

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....Reversal of Cenvat Credit under coercion and threat of arrest - rule of law has to be followed and no officers of the respondent can take law in his own hands or take extralegal steps or manoeuvre so as to collect amounts which have not yet been held by judicial and/or quasi judicial order as payable by the petitioners to the respondent - directed to re-credit....