https://www.taxtmi.com/caselaws?id=214874 The Tribunal partially allowed the appeal, setting aside the penalty imposed without due process. It emphasized the necessity of following statutory procedures for claiming refunds, highlighting the inadmissibility of taking suo motu credit without proper authorization. The Tribunal upheld the requirement of filing refund claims under Section 11B of the Central Excise Act and stressed the importance of adhering to legal provisions for duty refunds. en-us Thu, 07 Jun 2012 00:00:00 +0530 Thu, 12 Jul 2012 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214874 The Tribunal partially allowed the appeal, setting aside the penalty imposed without due process. It emphasized the necessity of following statutory procedures for claiming refunds, highlighting the inadmissibility of taking suo motu credit without proper authorization. The Tribunal upheld the requirement of filing refund claims under Section 11B of the Central Excise Act and stressed the importance of adhering to legal provisions for duty refunds. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214874