https://www.taxtmi.com/caselaws?id=116238 Modvat credit reversed under protest may be restored suo motu when the assessee has promptly sought permission to re-credit and the Department takes no action to regularise the position. Where no show cause notice or adjudication order has denied the credit, a refund claim under Section 11B of the Central Excise Act is not mandatory before re-credit is taken. The Tribunal accepted that departmental inactivity, after acknowledgment of the protest and request for restoration, did not bar re-credit. en-us Mon, 25 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 11:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116238 Modvat credit reversed under protest may be restored suo motu when the assessee has promptly sought permission to re-credit and the Department takes no action to regularise the position. Where no show cause notice or adjudication order has denied the credit, a refund claim under Section 11B of the Central Excise Act is not mandatory before re-credit is taken. The Tribunal accepted that departmental inactivity, after acknowledgment of the protest and request for restoration, did not bar re-credit. Case-Laws Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116238