https://www.taxtmi.com/caselaws?id=758524 An exemption notification permitting self-credit of duty paid in the preceding month also covered differential duty for earlier clearances when that duty was actually discharged in the succeeding month and no prohibition in the notification barred such credit. Because the assessee paid the differential duty for prior months along with January 2012 duty in February 2012, and the substantive conditions of the notification were otherwise satisfied, the entire amount paid in that month remained eligible for self-credit. The rejection of the claim was therefore unsustainable, and the denial of self-credit was set aside with consequential relief. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758524 An exemption notification permitting self-credit of duty paid in the preceding month also covered differential duty for earlier clearances when that duty was actually discharged in the succeeding month and no prohibition in the notification barred such credit. Because the assessee paid the differential duty for prior months along with January 2012 duty in February 2012, and the substantive conditions of the notification were otherwise satisfied, the entire amount paid in that month remained eligible for self-credit. The rejection of the claim was therefore unsustainable, and the denial of self-credit was set aside with consequential relief. Case-Laws Central Excise Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758524