https://www.taxtmi.com/caselaws?id=790357 Duty debited on export invoices issued in anticipation of export was held refundable where the export order was cancelled and the goods were never removed from the factory. The department could not defeat the claim on limitation merely because the appellant sought recredit through a request letter rather than a formal refund application, since the appellant had promptly informed the department and the payment was made in error. Section 11B of the Central Excise Act, 1944 was held inapplicable because the amount was not legally retainable. The request letter was directed to be treated as a refund application, and refund was held admissible. en-us Thu, 16 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790357 Duty debited on export invoices issued in anticipation of export was held refundable where the export order was cancelled and the goods were never removed from the factory. The department could not defeat the claim on limitation merely because the appellant sought recredit through a request letter rather than a formal refund application, since the appellant had promptly informed the department and the payment was made in error. Section 11B of the Central Excise Act, 1944 was held inapplicable because the amount was not legally retainable. The request letter was directed to be treated as a refund application, and refund was held admissible. Case-Laws Central Excise Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790357