https://www.taxtmi.com/caselaws?id=2773 Excess duty paid on a higher assessable value can be re-credited in the Modvat account without separate prior permission where the rebate sanction order itself reflects departmental confirmation of the revised value. The CESTAT noted that, although the normal course would be to challenge the rebate sanction order rather than make a suo motu entry, the endorsement on the sanction order showed that the reduction was made with the claimant and jurisdictional Superintendent's confirmation. In these peculiar facts, the re-credit merely neutralised duty paid in excess, and a denial based only on technical or procedural objections was unsustainable. en-us Wed, 08 Aug 2007 00:00:00 +0530 Sat, 10 Jan 2009 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2773 Excess duty paid on a higher assessable value can be re-credited in the Modvat account without separate prior permission where the rebate sanction order itself reflects departmental confirmation of the revised value. The CESTAT noted that, although the normal course would be to challenge the rebate sanction order rather than make a suo motu entry, the endorsement on the sanction order showed that the reduction was made with the claimant and jurisdictional Superintendent's confirmation. In these peculiar facts, the re-credit merely neutralised duty paid in excess, and a denial based only on technical or procedural objections was unsustainable. Case-Laws Central Excise Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2773