https://www.taxtmi.com/caselaws?id=215140 Credit taken before filing a declaration under Rule 173G and credit on inputs received back from job workers under Rule 57F(7) was treated as admissible where the statutory conditions for re-credit were otherwise satisfied. By contrast, suo motu re-credit for duty mistakenly debited, or for amounts sought to be adjusted against exempt clearances under Notification No. 108/95-CE, was held to require the refund route and could not be taken unilaterally. The text also notes that any plea based on provisional assessment had to be examined separately and processed according to law, including limitation and unjust enrichment requirements. en-us Fri, 13 Jan 2012 00:00:00 +0530 Wed, 25 Jul 2012 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215140 Credit taken before filing a declaration under Rule 173G and credit on inputs received back from job workers under Rule 57F(7) was treated as admissible where the statutory conditions for re-credit were otherwise satisfied. By contrast, suo motu re-credit for duty mistakenly debited, or for amounts sought to be adjusted against exempt clearances under Notification No. 108/95-CE, was held to require the refund route and could not be taken unilaterally. The text also notes that any plea based on provisional assessment had to be examined separately and processed according to law, including limitation and unjust enrichment requirements. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215140