https://www.taxtmi.com/caselaws?id=376387 The Tribunal, led by Mr. S.K. Mohanty, found that the appellant's re-credit was a technical correction, not requiring a refund claim under Section 11B. The judgment emphasized that no actual fund outflow occurred, aligning with legal interpretations from cited case laws. Consequently, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 08 Mar 2019 08:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376387 The Tribunal, led by Mr. S.K. Mohanty, found that the appellant's re-credit was a technical correction, not requiring a refund claim under Section 11B. The judgment emphasized that no actual fund outflow occurred, aligning with legal interpretations from cited case laws. Consequently, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376387