https://www.taxtmi.com/caselaws?id=327914 The CESTAT allowed the appeals filed by the appellant, determining the "relevant date" for the refund claim as 16/3/2012 and setting aside the penalty imposed. The appellant was required to file a refund claim under Sec 11B of the Central Excise Act 1944, and no suo-motu credit of duty paid excess twice could be taken. The CESTAT held that the duty paid on 16/3/2012 was the relevant date for filing the refund claim, based on relevant case laws, and allowed the appeals as the appellant had not passed on the excess duty paid to the buyer. en-us Mon, 09 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327914 The CESTAT allowed the appeals filed by the appellant, determining the "relevant date" for the refund claim as 16/3/2012 and setting aside the penalty imposed. The appellant was required to file a refund claim under Sec 11B of the Central Excise Act 1944, and no suo-motu credit of duty paid excess twice could be taken. The CESTAT held that the duty paid on 16/3/2012 was the relevant date for filing the refund claim, based on relevant case laws, and allowed the appeals as the appellant had not passed on the excess duty paid to the buyer. Case-Laws Central Excise Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327914