https://www.taxtmi.com/caselaws?id=30889 CESTAT held that taxpayers cannot take suo moto credits or refunds for excess duty without filing a refund claim under Section 11B and obtaining departmental sanction. Debit/credit account adjustments are treated as duty payments, so corrections require departmental approval. Following Supreme Court authority, refunds must satisfy the doctrine of unjust enrichment and show the incidence of duty was not passed on. Consequently, suo moto refund/credit is impermissible; the matter is remitted to the referral bench for disposal of the pending appeal. en-us Wed, 09 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30889 CESTAT held that taxpayers cannot take suo moto credits or refunds for excess duty without filing a refund claim under Section 11B and obtaining departmental sanction. Debit/credit account adjustments are treated as duty payments, so corrections require departmental approval. Following Supreme Court authority, refunds must satisfy the doctrine of unjust enrichment and show the incidence of duty was not passed on. Consequently, suo moto refund/credit is impermissible; the matter is remitted to the referral bench for disposal of the pending appeal. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30889