https://www.taxtmi.com/caselaws?id=362938 The Tribunal allowed the appeals in a case involving refund claims under Section 11B of the Central Excise Act, 1944. The appellants were granted the refund as they had erroneously debited amounts based on incorrect audit instructions and re-credited them within the stipulated time frame. The Tribunal held that such re-credits were not refunds of duty but corrections of accounting entries, setting aside the previous decisions and granting the refund claims. en-us Wed, 09 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362938 The Tribunal allowed the appeals in a case involving refund claims under Section 11B of the Central Excise Act, 1944. The appellants were granted the refund as they had erroneously debited amounts based on incorrect audit instructions and re-credited them within the stipulated time frame. The Tribunal held that such re-credits were not refunds of duty but corrections of accounting entries, setting aside the previous decisions and granting the refund claims. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362938