https://www.taxtmi.com/caselaws?id=78759 Where Cenvat credit validly earned on additional excise duty was later used for payment of basic excise duty and the same liability was subsequently discharged in cash through PLA under the changed statutory scheme, the earlier debit was treated as cancelled. The equivalent credit was therefore required to be restored in the Cenvat account, and a separate refund claim was not necessary. The objection that the re-credit was impermissible as suo motu credit was rejected because the matter concerned restoration of credit after cash payment of the same duty liability, not refund of excess duty. en-us Fri, 12 Mar 2010 00:00:00 +0530 Wed, 15 Dec 2010 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78759 Where Cenvat credit validly earned on additional excise duty was later used for payment of basic excise duty and the same liability was subsequently discharged in cash through PLA under the changed statutory scheme, the earlier debit was treated as cancelled. The equivalent credit was therefore required to be restored in the Cenvat account, and a separate refund claim was not necessary. The objection that the re-credit was impermissible as suo motu credit was rejected because the matter concerned restoration of credit after cash payment of the same duty liability, not refund of excess duty. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78759