https://www.taxtmi.com/caselaws?id=759542 A refund scheme permitting self-credit also required verification by the proper officer and recovery of any excess credit through the prescribed statutory mechanism. Where the revenue alleged irregular self-credit, it could not reject the refund or ignore the earlier credit without following the recovery procedure, including lawful action under the Central Excise Act. An appropriation from a sanctioned refund was likewise invalid because there was no confirmed demand or notice establishing recoverability. The refund entitlement, however, remained limited to the extent allowed under the amended notification's percentage cap. en-us Thu, 26 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759542 A refund scheme permitting self-credit also required verification by the proper officer and recovery of any excess credit through the prescribed statutory mechanism. Where the revenue alleged irregular self-credit, it could not reject the refund or ignore the earlier credit without following the recovery procedure, including lawful action under the Central Excise Act. An appropriation from a sanctioned refund was likewise invalid because there was no confirmed demand or notice establishing recoverability. The refund entitlement, however, remained limited to the extent allowed under the amended notification's percentage cap. Case-Laws Central Excise Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759542