https://www.taxtmi.com/caselaws?id=244683 The Tribunal held that the appellant was entitled to recredit the cenvat credit without filing a refund claim under Section 11 B. The demand raised by the department was deemed time-barred as the recredit was disclosed in the ER-I Return. The appellant's timely disclosure in the return was considered a valid defense against the time-barred demand. The Tribunal found no suppression of facts by the appellant, as the recredit was declared in the return. The requirement of pre-deposit for the appeal was waived, and the recovery of cenvat credit demand, interest, and penalty was stayed pending appeal. en-us Thu, 14 Feb 2013 00:00:00 +0530 Wed, 05 Mar 2014 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244683 The Tribunal held that the appellant was entitled to recredit the cenvat credit without filing a refund claim under Section 11 B. The demand raised by the department was deemed time-barred as the recredit was disclosed in the ER-I Return. The appellant's timely disclosure in the return was considered a valid defense against the time-barred demand. The Tribunal found no suppression of facts by the appellant, as the recredit was declared in the return. The requirement of pre-deposit for the appeal was waived, and the recovery of cenvat credit demand, interest, and penalty was stayed pending appeal. Case-Laws Service Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244683