https://www.taxtmi.com/caselaws?id=371944 The Tribunal upheld the respondent's action of suo moto re-crediting duty amount without filing a refund claim under Section 11B, following a favorable appellate authority decision. It was determined that re-credit through the cenvat account after payment in cash is permissible, distinguishing it from refund claims. The Tribunal found no evasion or suppression, acknowledging the duty had been paid twice, making the respondent eligible for a refund. The appellant's arguments were deemed inapplicable, leading to the rejection of the revenue's appeal and upholding of the impugned order. en-us Wed, 02 May 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371944 The Tribunal upheld the respondent's action of suo moto re-crediting duty amount without filing a refund claim under Section 11B, following a favorable appellate authority decision. It was determined that re-credit through the cenvat account after payment in cash is permissible, distinguishing it from refund claims. The Tribunal found no evasion or suppression, acknowledging the duty had been paid twice, making the respondent eligible for a refund. The appellant's arguments were deemed inapplicable, leading to the rejection of the revenue's appeal and upholding of the impugned order. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371944