https://www.taxtmi.com/caselaws?id=76595 Where service tax earlier debited from Cenvat credit was later paid again in cash through TR-6 challan as a correction of accounts, the transaction was treated as an adjustment between the Cenvat account and PLA account, not as a refund claim. On that basis, re-credit in the Cenvat account was held permissible, and the limitation under Section 11B of the Central Excise Act, 1944 was inapplicable because the matter did not involve refund of excess duty. en-us Thu, 06 Aug 2009 00:00:00 +0530 Thu, 08 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76595 Where service tax earlier debited from Cenvat credit was later paid again in cash through TR-6 challan as a correction of accounts, the transaction was treated as an adjustment between the Cenvat account and PLA account, not as a refund claim. On that basis, re-credit in the Cenvat account was held permissible, and the limitation under Section 11B of the Central Excise Act, 1944 was inapplicable because the matter did not involve refund of excess duty. Case-Laws Central Excise Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76595