https://www.taxtmi.com/caselaws?id=34705 The Tribunal set aside the disallowance of credit by the Adjudicating Authority and Commissioner (Appeals) in a case involving the Appellant's suo motu credit of excess excise duty payment. Emphasizing adherence to the Larger Bench's ruling, the Tribunal remanded the matter for a fresh decision, stressing the necessity of proper officer sanction for any credit claims and the doctrine of unjust enrichment in refund claims under the Central Excise Act. The decision underscored the importance of procedural compliance and satisfying legal principles before availing credits or refunds. en-us Thu, 07 Aug 2008 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34705 The Tribunal set aside the disallowance of credit by the Adjudicating Authority and Commissioner (Appeals) in a case involving the Appellant's suo motu credit of excess excise duty payment. Emphasizing adherence to the Larger Bench's ruling, the Tribunal remanded the matter for a fresh decision, stressing the necessity of proper officer sanction for any credit claims and the doctrine of unjust enrichment in refund claims under the Central Excise Act. The decision underscored the importance of procedural compliance and satisfying legal principles before availing credits or refunds. Case-Laws Central Excise Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34705