https://www.taxtmi.com/caselaws?id=107060 Duty paid though not payable had to be reclaimed through a refund application under Section 11B of the Central Excise Act within six months from the relevant date. A belated refund claim was therefore time-barred. The Tribunal further stated that the assessee could not unilaterally take credit in the PLA in place of a statutory refund claim, and any credit wrongly taken had to be reversed if refund failed. The matter turned on compliance with the statutory refund mechanism and limitation period, not on a self-adjusted credit entry. en-us Mon, 27 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 13:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107060 Duty paid though not payable had to be reclaimed through a refund application under Section 11B of the Central Excise Act within six months from the relevant date. A belated refund claim was therefore time-barred. The Tribunal further stated that the assessee could not unilaterally take credit in the PLA in place of a statutory refund claim, and any credit wrongly taken had to be reversed if refund failed. The matter turned on compliance with the statutory refund mechanism and limitation period, not on a self-adjusted credit entry. Case-Laws Central Excise Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107060