https://www.taxtmi.com/caselaws?id=1315 Modvat credit reversed only to meet DEEC requirements could be restored by recredit where the reversal was not made under the Central Excise Act or the rules. Section 11B, which governs refund of excise duty, was held inapplicable because the claim concerned correction of excess reversed credit entries, not a refund of duty. On the undisputed quantum, the assessee was entitled to suo motu recredit of the excess amounts to keep the RG 23(A) records in order, without filing a refund application. The time-bar objection under Section 11B was rejected. en-us Wed, 24 Aug 2005 00:00:00 +0530 Mon, 14 Apr 2008 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1315 Modvat credit reversed only to meet DEEC requirements could be restored by recredit where the reversal was not made under the Central Excise Act or the rules. Section 11B, which governs refund of excise duty, was held inapplicable because the claim concerned correction of excess reversed credit entries, not a refund of duty. On the undisputed quantum, the assessee was entitled to suo motu recredit of the excess amounts to keep the RG 23(A) records in order, without filing a refund application. The time-bar objection under Section 11B was rejected. Case-Laws Customs Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1315