https://www.taxtmi.com/caselaws?id=330852 The Tribunal allowed the appeal, setting aside the impugned order. The conflicting views on suo moto credit were resolved by the Larger Bench's decision, emphasizing the need for a refund claim for excess payments. The appellant's timely declaration of suo moto credit in their returns and the absence of suppression of facts led to the demand being considered time-barred. As a result, the appeal was allowed solely on the ground of limitation, with the impugned order being overturned. en-us Tue, 08 Mar 2016 00:00:00 +0530 Mon, 17 Oct 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330852 The Tribunal allowed the appeal, setting aside the impugned order. The conflicting views on suo moto credit were resolved by the Larger Bench's decision, emphasizing the need for a refund claim for excess payments. The appellant's timely declaration of suo moto credit in their returns and the absence of suppression of facts led to the demand being considered time-barred. As a result, the appeal was allowed solely on the ground of limitation, with the impugned order being overturned. Case-Laws Central Excise Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330852