https://www.taxtmi.com/caselaws?id=353464 The appeal was allowed in favor of the revenue, overturning the dropping of central excise duty demand and penalty imposition on Badve Autocomps Pvt. Ltd. The court emphasized the need to follow established refund procedures under the Central Excise Act and Rules, stating that no suo motu adjustment between units was permissible. It was ruled that while the appellants could claim a refund for the duty deposited in the closed unit, they were not entitled to automatically credit the amount in their operational unit. en-us Wed, 29 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353464 The appeal was allowed in favor of the revenue, overturning the dropping of central excise duty demand and penalty imposition on Badve Autocomps Pvt. Ltd. The court emphasized the need to follow established refund procedures under the Central Excise Act and Rules, stating that no suo motu adjustment between units was permissible. It was ruled that while the appellants could claim a refund for the duty deposited in the closed unit, they were not entitled to automatically credit the amount in their operational unit. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353464