https://www.taxtmi.com/caselaws?id=374579 The Tribunal ruled in favor of the appellant, allowing them to claim re-credit for an excess amount debited in their Cenvat account without following the refund procedure under Section 11B of the Central Excise Act. The Tribunal determined that the excess amount was due to a clerical error and not an excess or twice payment of duty, making the appellant eligible for suo moto credit. They referenced relevant case law and set aside the previous order, ultimately ruling in favor of the appellant. en-us Wed, 02 Jan 2019 00:00:00 +0530 Tue, 05 Feb 2019 06:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374579 The Tribunal ruled in favor of the appellant, allowing them to claim re-credit for an excess amount debited in their Cenvat account without following the refund procedure under Section 11B of the Central Excise Act. The Tribunal determined that the excess amount was due to a clerical error and not an excess or twice payment of duty, making the appellant eligible for suo moto credit. They referenced relevant case law and set aside the previous order, ultimately ruling in favor of the appellant. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374579