https://www.taxtmi.com/caselaws?id=118460 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision, allowing the respondent's appeal. The respondent correctly availed Modvat credit and was entitled to take suo motu credit for the excess rebate payment made twice to the Government. The judgment emphasized the prohibition on revenue retention of undue amounts, leading to the denial of the Revenue's appeal. en-us Thu, 03 Aug 2006 00:00:00 +0530 Sat, 30 Jun 2012 17:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118460 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision, allowing the respondent's appeal. The respondent correctly availed Modvat credit and was entitled to take suo motu credit for the excess rebate payment made twice to the Government. The judgment emphasized the prohibition on revenue retention of undue amounts, leading to the denial of the Revenue's appeal. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118460