https://www.taxtmi.com/caselaws?id=118052 Wrongly debited Cenvat credit, when later corrected by payment through TR-6 challan and a claim for restoration, was treated as an accounting adjustment rather than a refund claim. The Tribunal held that the real character of the relief was restoration of the account position, so the limitation and procedural requirements of Section 11B of the Central Excise Act did not apply. Earlier Revenue reliance on refund limitation was therefore inapplicable, and credit restoration was permitted. en-us Wed, 03 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 11:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118052 Wrongly debited Cenvat credit, when later corrected by payment through TR-6 challan and a claim for restoration, was treated as an accounting adjustment rather than a refund claim. The Tribunal held that the real character of the relief was restoration of the account position, so the limitation and procedural requirements of Section 11B of the Central Excise Act did not apply. Earlier Revenue reliance on refund limitation was therefore inapplicable, and credit restoration was permitted. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118052