https://www.taxtmi.com/caselaws?id=121759 The appellant availed suo motu credit in RG 23A for an amount paid twice over, leading to a Show Cause Notice. The Adjudicating authority held that the appellant should have pursued a refund claim instead. The matter was referred to a Larger Bench to determine if an assessee can avail suo motu credit for excess duty paid without applying for a refund. The Division Bench recognized the need for a full Bench of the Tribunal to settle the issue due to conflicting decisions in previous cases regarding the availment of suo motu credit in cases of excess duty payment. en-us Wed, 30 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 11:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121759 The appellant availed suo motu credit in RG 23A for an amount paid twice over, leading to a Show Cause Notice. The Adjudicating authority held that the appellant should have pursued a refund claim instead. The matter was referred to a Larger Bench to determine if an assessee can avail suo motu credit for excess duty paid without applying for a refund. The Division Bench recognized the need for a full Bench of the Tribunal to settle the issue due to conflicting decisions in previous cases regarding the availment of suo motu credit in cases of excess duty payment. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121759