https://www.taxtmi.com/caselaws?id=260506 Where service tax or duty has been paid twice, once through Cenvat credit and again in cash, the earlier credit entry may be corrected by taking re-credit of the amount already debited. The Tribunal treated the disputed circular as irrelevant to the period in issue and held that denial of re-credit merely because it was taken suo motu was unsustainable. Later High Court decisions recognising correction of excess or duplicate payment were followed, and the contrary Larger Bench view was not applied. The assessee was therefore entitled to the suo motu credit. en-us Wed, 25 Mar 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260506 Where service tax or duty has been paid twice, once through Cenvat credit and again in cash, the earlier credit entry may be corrected by taking re-credit of the amount already debited. The Tribunal treated the disputed circular as irrelevant to the period in issue and held that denial of re-credit merely because it was taken suo motu was unsustainable. Later High Court decisions recognising correction of excess or duplicate payment were followed, and the contrary Larger Bench view was not applied. The assessee was therefore entitled to the suo motu credit. Case-Laws Central Excise Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260506