https://www.taxtmi.com/caselaws?id=82977 Credit of duty paid on cancelled gate passes was allowable under the Central Excise Rules where the cancellation was promptly intimated to the department, the original and triplicate copies were returned, and the RT-12 returns clearly recorded the duty debit. On those facts, proviso (vii) to Rule 173G(2) applied, and Rule 173-I required the assessing officer to examine whether the debit reflected excess payment and to grant the corresponding credit. A separate refund claim was not required, and the six-month refund limitation under Section 11A did not govern the claim. The absence of a specific request in the RT-12 return was therefore not fatal. en-us Wed, 03 Feb 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82977 Credit of duty paid on cancelled gate passes was allowable under the Central Excise Rules where the cancellation was promptly intimated to the department, the original and triplicate copies were returned, and the RT-12 returns clearly recorded the duty debit. On those facts, proviso (vii) to Rule 173G(2) applied, and Rule 173-I required the assessing officer to examine whether the debit reflected excess payment and to grant the corresponding credit. A separate refund claim was not required, and the six-month refund limitation under Section 11A did not govern the claim. The absence of a specific request in the RT-12 return was therefore not fatal. Case-Laws Central Excise Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82977