https://www.taxtmi.com/highlights?id=44997 Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in absence of outflow of funds from assessee, filing of refund claim under Section 11B of the Act does not arise. en-us Fri, 08 Mar 2019 09:00:55 +0530 Fri, 08 Mar 2019 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44997 Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in absence of outflow of funds from assessee, filing of refund claim under Section 11B of the Act does not arise. Highlights Central Excise Fri, 08 Mar 2019 09:00:55 +0530 https://www.taxtmi.com/highlights?id=44997