https://www.taxtmi.com/caselaws?id=116057 The Appellate Tribunal allowed the appeal, holding that the time limit for taking credit did not apply as the original credit was taken within the stipulated period. The Tribunal also ruled that the appellant could avail the remaining 25% credit despite the six-month restriction from the date of the Bill of Entry. Additionally, the Tribunal determined that a separate refund application was unnecessary for a reversed amount due to an audit objection, allowing the re-credit of the debited amount without requiring a separate application. en-us Tue, 16 Aug 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116057 The Appellate Tribunal allowed the appeal, holding that the time limit for taking credit did not apply as the original credit was taken within the stipulated period. The Tribunal also ruled that the appellant could avail the remaining 25% credit despite the six-month restriction from the date of the Bill of Entry. Additionally, the Tribunal determined that a separate refund application was unnecessary for a reversed amount due to an audit objection, allowing the re-credit of the debited amount without requiring a separate application. Case-Laws Central Excise Tue, 16 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116057