https://www.taxtmi.com/caselaws?id=388877 The Tribunal allowed the appeal, stating that the penal provisions were not attracted, and ordered the refund of the excess duty paid amount. The Tribunal emphasized that the appellant was entitled to take re-credit under intimation to the Department, as no separate application for refund was required, and the correction was made based on the FOB value. The Tribunal found the Commissioner's observation on the absence of valid duty paying documents to be factually incorrect, highlighting that the appellant had intimated the Revenue about the re-credit and followed necessary procedures. en-us Mon, 25 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 09:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388877 The Tribunal allowed the appeal, stating that the penal provisions were not attracted, and ordered the refund of the excess duty paid amount. The Tribunal emphasized that the appellant was entitled to take re-credit under intimation to the Department, as no separate application for refund was required, and the correction was made based on the FOB value. The Tribunal found the Commissioner's observation on the absence of valid duty paying documents to be factually incorrect, highlighting that the appellant had intimated the Revenue about the re-credit and followed necessary procedures. Case-Laws Central Excise Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388877