https://www.taxtmi.com/caselaws?id=31660 Cenvat credit could not be taken suo motu on the basis of an assessee's own letter, because a letter is not a prescribed duty paying document and any correction of duty accounts requires departmental sanction. The analysis also applied the statutory refund framework and unjust enrichment principle, meaning excess duty, even if paid twice, must be claimed through the proper refund procedure. The objection that the authorities travelled beyond the show cause notice was rejected because the notice specifically alleged credit on an unrecognised document and sought recovery of credit, interest, and penalty. The result was that the credit was held inadmissible and the challenge failed. en-us Fri, 25 Jul 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31660 Cenvat credit could not be taken suo motu on the basis of an assessee's own letter, because a letter is not a prescribed duty paying document and any correction of duty accounts requires departmental sanction. The analysis also applied the statutory refund framework and unjust enrichment principle, meaning excess duty, even if paid twice, must be claimed through the proper refund procedure. The objection that the authorities travelled beyond the show cause notice was rejected because the notice specifically alleged credit on an unrecognised document and sought recovery of credit, interest, and penalty. The result was that the credit was held inadmissible and the challenge failed. Case-Laws Central Excise Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31660