https://www.taxtmi.com/caselaws?id=333053 Recovery of suo motu re-credit in CENVAT account was held unsustainable where the same duty amount for the same period had already been paid in cash and the refund dispute had earlier been decided in the assessee's favour. The Tribunal noted that the earlier refund ruling had accepted the legality of the CENVAT credit utilization during the default period, and no duplicated monetary benefit had been obtained because the amount had already been re-credited. On that basis, parallel recovery proceedings could not be maintained and the demand was set aside. en-us Thu, 01 Sep 2016 00:00:00 +0530 Mon, 03 Oct 2016 00:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333053 Recovery of suo motu re-credit in CENVAT account was held unsustainable where the same duty amount for the same period had already been paid in cash and the refund dispute had earlier been decided in the assessee's favour. The Tribunal noted that the earlier refund ruling had accepted the legality of the CENVAT credit utilization during the default period, and no duplicated monetary benefit had been obtained because the amount had already been re-credited. On that basis, parallel recovery proceedings could not be maintained and the demand was set aside. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333053