https://www.taxtmi.com/caselaws?id=784749 Suo motu recredit of CENVAT credit was treated as permissible where an excess reversal arose from arithmetical or clerical mistake and no fresh duty liability was created. The text also states that the extended limitation period could not be invoked because the record showed no fraud, wilful misstatement, or suppression of material facts; the accounting error had been disclosed to the department. On that basis, the demand, interest, and penalty were set aside and consequential relief followed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784749 Suo motu recredit of CENVAT credit was treated as permissible where an excess reversal arose from arithmetical or clerical mistake and no fresh duty liability was created. The text also states that the extended limitation period could not be invoked because the record showed no fraud, wilful misstatement, or suppression of material facts; the accounting error had been disclosed to the department. On that basis, the demand, interest, and penalty were set aside and consequential relief followed. Case-Laws Central Excise Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784749