https://www.taxtmi.com/caselaws?id=83399 Where RT 12 returns were assessed in accordance with an approved classification list and the assessed duty was lower than the duty paid, Rule 173-I(2) entitled the assessee to credit the excess duty in the account current. The rule was treated as distinct from a refund claim under Section 11B and was held not to be limited to clerical errors or dependent on any express direction in the assessment memorandum. On that basis, the challenge to the assessee's suo motu credit failed, and the appeal was dismissed. en-us Tue, 26 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83399 Where RT 12 returns were assessed in accordance with an approved classification list and the assessed duty was lower than the duty paid, Rule 173-I(2) entitled the assessee to credit the excess duty in the account current. The rule was treated as distinct from a refund claim under Section 11B and was held not to be limited to clerical errors or dependent on any express direction in the assessment memorandum. On that basis, the challenge to the assessee's suo motu credit failed, and the appeal was dismissed. Case-Laws Central Excise Tue, 26 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83399