https://www.taxtmi.com/caselaws?id=184097 Where credit already stood available and re-credit followed consequential relief granted in appeal, a formal refund claim was not required; a simple request by letter was sufficient. The text further states that Section 11A of the Central Excise Act, 1944 did not apply because the matter did not involve non-payment or short-payment of duty. On that basis, the order permitting re-credit was upheld and the Revenue's challenge failed. en-us Wed, 18 Sep 2002 00:00:00 +0530 Wed, 29 Jun 2016 14:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184097 Where credit already stood available and re-credit followed consequential relief granted in appeal, a formal refund claim was not required; a simple request by letter was sufficient. The text further states that Section 11A of the Central Excise Act, 1944 did not apply because the matter did not involve non-payment or short-payment of duty. On that basis, the order permitting re-credit was upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184097