https://www.taxtmi.com/caselaws?id=238640 Duty paid voluntarily and without protest could not be taken back by suo motu re-credit in the Cenvat account. The assessee was required to pursue the statutory refund mechanism under Section 11B of the Central Excise Act, 1944, because wrongly paid duty is subject to the refund safeguards, including limitation and unjust enrichment. As the re-credit was taken after expiry of the refund period, the credit was impermissible. The Revenue's challenge succeeded, the order permitting re-credit was set aside, the adjudication order disallowing credit was restored, and the penalty was upheld. en-us Wed, 07 Aug 2013 00:00:00 +0530 Mon, 28 Oct 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238640 Duty paid voluntarily and without protest could not be taken back by suo motu re-credit in the Cenvat account. The assessee was required to pursue the statutory refund mechanism under Section 11B of the Central Excise Act, 1944, because wrongly paid duty is subject to the refund safeguards, including limitation and unjust enrichment. As the re-credit was taken after expiry of the refund period, the credit was impermissible. The Revenue's challenge succeeded, the order permitting re-credit was set aside, the adjudication order disallowing credit was restored, and the penalty was upheld. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238640