https://www.taxtmi.com/caselaws?id=336466 Amounts paid by mistake, or debited as a pre-deposit during litigation, are treated as deposits rather than duty paid in the ordinary course. On that basis, once the underlying demand is set aside or an excess debit is discovered, the assessee may restore the credit by suo motu re-credit without first filing a refund claim. The provisions on recovery of wrongly taken Cenvat credit were read as inapplicable where the debit itself arose from a mistaken or litigation-related payment later entitled to restoration. The commentary records that suo motu re-credit was held permissible and the show cause notices were found misconceived. en-us Mon, 19 Sep 2016 00:00:00 +0530 Thu, 22 Dec 2016 13:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336466 Amounts paid by mistake, or debited as a pre-deposit during litigation, are treated as deposits rather than duty paid in the ordinary course. On that basis, once the underlying demand is set aside or an excess debit is discovered, the assessee may restore the credit by suo motu re-credit without first filing a refund claim. The provisions on recovery of wrongly taken Cenvat credit were read as inapplicable where the debit itself arose from a mistaken or litigation-related payment later entitled to restoration. The commentary records that suo motu re-credit was held permissible and the show cause notices were found misconceived. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336466