https://www.taxtmi.com/caselaws?id=264262 The Revisional order allowing the refund claim by re-crediting the excess amount paid in the Cenvat credit account of the manufacturer was upheld by the Court. The Court found that the direction did not grant full relief to the first respondent, a merchant exporter. The Court dismissed the challenge raised by the Commissioner of Central Excise, emphasizing that the excess duty paid should be treated as a voluntary deposit and re-credited to the Assessee's account. The Court held that the Writ Petition was misconceived and disposed of as there was no need for reversal or clarification of the Revisional order. en-us Mon, 17 Nov 2014 00:00:00 +0530 Mon, 21 Sep 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264262 The Revisional order allowing the refund claim by re-crediting the excess amount paid in the Cenvat credit account of the manufacturer was upheld by the Court. The Court found that the direction did not grant full relief to the first respondent, a merchant exporter. The Court dismissed the challenge raised by the Commissioner of Central Excise, emphasizing that the excess duty paid should be treated as a voluntary deposit and re-credited to the Assessee's account. The Court held that the Writ Petition was misconceived and disposed of as there was no need for reversal or clarification of the Revisional order. Case-Laws Central Excise Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264262