https://www.taxtmi.com/caselaws?id=211062 The Tribunal dismissed the appeal, upholding the Commissioner's decision that the appellant's suo motu credit without proper officer sanction was impermissible. The Tribunal emphasized adherence to statutory refund procedures under Section 11B for duty refund claims, citing legal precedents such as the BDH Industries Ltd. case and the requirement for departmental sanction for corrections in accounts. The appellant's arguments for re-credit without a refund claim were rejected, emphasizing the need for following prescribed procedures and rejecting the claim after a significant delay. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 17 Jan 2013 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211062 The Tribunal dismissed the appeal, upholding the Commissioner's decision that the appellant's suo motu credit without proper officer sanction was impermissible. The Tribunal emphasized adherence to statutory refund procedures under Section 11B for duty refund claims, citing legal precedents such as the BDH Industries Ltd. case and the requirement for departmental sanction for corrections in accounts. The appellant's arguments for re-credit without a refund claim were rejected, emphasizing the need for following prescribed procedures and rejecting the claim after a significant delay. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211062