https://www.taxtmi.com/caselaws?id=121436 An assessee cannot unilaterally take suo motu credit of duty paid on a confirmed demand and treat it as a refund. Where refund is claimed to have arisen after an appellate order, the prescribed refund procedure must be followed and sanction obtained from the competent authority. Because the assessee bypassed that process and adjusted the amount on its own, recovery of the credit and the consequential penalty were held sustainable. The legal position is that self-refund or unilateral appropriation of duty in accounts is not permitted; only credit supported by recognised duty-paying documents and lawful refund sanction can be taken. en-us Tue, 29 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 16:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121436 An assessee cannot unilaterally take suo motu credit of duty paid on a confirmed demand and treat it as a refund. Where refund is claimed to have arisen after an appellate order, the prescribed refund procedure must be followed and sanction obtained from the competent authority. Because the assessee bypassed that process and adjusted the amount on its own, recovery of the credit and the consequential penalty were held sustainable. The legal position is that self-refund or unilateral appropriation of duty in accounts is not permitted; only credit supported by recognised duty-paying documents and lawful refund sanction can be taken. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121436