https://www.taxtmi.com/caselaws?id=338504 The Tribunal set aside the impugned order and allowed the appeal, ruling that the appellant's suo motu credit was valid and did not necessitate a refund claim under Section 11B of the Central Excise Act, 1944. The decision aligned with judicial pronouncements, emphasizing that amounts paid by mistake cannot be considered duty and that Section 11B does not apply to account entry reversals. The judgment was pronounced on 18.01.2017. en-us Wed, 18 Jan 2017 00:00:00 +0530 Thu, 02 Mar 2017 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338504 The Tribunal set aside the impugned order and allowed the appeal, ruling that the appellant's suo motu credit was valid and did not necessitate a refund claim under Section 11B of the Central Excise Act, 1944. The decision aligned with judicial pronouncements, emphasizing that amounts paid by mistake cannot be considered duty and that Section 11B does not apply to account entry reversals. The judgment was pronounced on 18.01.2017. Case-Laws Central Excise Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338504