https://www.taxtmi.com/caselaws?id=761481 CESTAT Mumbai ruled in favor of appellant regarding recovery of CENVAT credit under Section 11A of Central Excise Act, 1944 and Rule 14 of Cenvat Credit Rules, 2004. Appellant had paid appropriate central excise duty from March 2005 to May 2005. Six months later, revenue officers orally directed appellant to debit Rs.5,48,144 from their cenvat account without proper assessment or adjudication. CESTAT held the debit was not covered under sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004, which specifies permissible utilization of cenvat credit. Appellant was entitled to take suo moto credit without filing refund application under Section 11B. Appeal allowed, impugned order set aside. en-us Tue, 05 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761481 CESTAT Mumbai ruled in favor of appellant regarding recovery of CENVAT credit under Section 11A of Central Excise Act, 1944 and Rule 14 of Cenvat Credit Rules, 2004. Appellant had paid appropriate central excise duty from March 2005 to May 2005. Six months later, revenue officers orally directed appellant to debit Rs.5,48,144 from their cenvat account without proper assessment or adjudication. CESTAT held the debit was not covered under sub-rule (4) of Rule 3 of Cenvat Credit Rules, 2004, which specifies permissible utilization of cenvat credit. Appellant was entitled to take suo moto credit without filing refund application under Section 11B. Appeal allowed, impugned order set aside. Case-Laws Central Excise Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761481