https://www.taxtmi.com/caselaws?id=768448 Sanctioned self-credit under Notification No. 56/2002-CE could not be recovered through collateral proceedings merely by issuing a notice under Section 11A where the original sanction orders had attained finality and were neither reviewed nor reversed. The text further states that such amounts could not be treated as erroneous refund in the absence of lawful review of the sanction orders. On the alleged overstated production and non-receipt of inputs, the department had to prove wrongful availment with cogent corroborative material; inconclusive verification, unsupported statements, and presumptions were insufficient. The discussion also notes that the burden of proof lay on the department and that the case was revenue neutral on the facts found. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768448 Sanctioned self-credit under Notification No. 56/2002-CE could not be recovered through collateral proceedings merely by issuing a notice under Section 11A where the original sanction orders had attained finality and were neither reviewed nor reversed. The text further states that such amounts could not be treated as erroneous refund in the absence of lawful review of the sanction orders. On the alleged overstated production and non-receipt of inputs, the department had to prove wrongful availment with cogent corroborative material; inconclusive verification, unsupported statements, and presumptions were insufficient. The discussion also notes that the burden of proof lay on the department and that the case was revenue neutral on the facts found. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768448