https://www.taxtmi.com/caselaws?id=334897 The appellant successfully challenged a duty demand after utilizing suo motu Cenvat credit for Education Cess and S&H Education Cess payments, resulting in double duty payment. The court found the appellant's actions justified, allowing the appeal and emphasizing the proper use of Cenvat credit accounts to avoid overpayment of duties. The judgment underscores adherence to tax payment procedures and the validity of taking suo motu credit in certain situations, providing clarity on the matter and granting relief to the appellant. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334897 The appellant successfully challenged a duty demand after utilizing suo motu Cenvat credit for Education Cess and S&H Education Cess payments, resulting in double duty payment. The court found the appellant's actions justified, allowing the appeal and emphasizing the proper use of Cenvat credit accounts to avoid overpayment of duties. The judgment underscores adherence to tax payment procedures and the validity of taking suo motu credit in certain situations, providing clarity on the matter and granting relief to the appellant. Case-Laws Central Excise Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334897