https://www.taxtmi.com/caselaws?id=211950 A valid suo motu Cenvat credit entry used to correct an unwarranted debit was treated as legally sustainable, so limitation for the refund claim could not be measured only from the original service tax payment date. The Tribunal held that where duty had been paid twice and the department had required reversal of credit, the relevant timing for limitation had to be assessed with reference to the reversal and refund claim. On that basis, the refund was not time-barred and the assessee was entitled to re-credit of the reversed amount. en-us Fri, 16 Dec 2011 00:00:00 +0530 Tue, 04 Sep 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211950 A valid suo motu Cenvat credit entry used to correct an unwarranted debit was treated as legally sustainable, so limitation for the refund claim could not be measured only from the original service tax payment date. The Tribunal held that where duty had been paid twice and the department had required reversal of credit, the relevant timing for limitation had to be assessed with reference to the reversal and refund claim. On that basis, the refund was not time-barred and the assessee was entitled to re-credit of the reversed amount. Case-Laws Service Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211950