https://www.taxtmi.com/caselaws?id=52760 Section 11B of the Central Excise Act did not govern a claim for re-credit of excess Modvat debit made under the amnesty scheme for compliance with Notification No. 203/92-Cus., because the debit entries were not treated as payment of duty. The excess amount arose from provisional adjustment in the Modvat account and, once Customs finalisation showed that more had been debited than required, the matter was one of correcting the account under the Modvat procedure. The Tribunal therefore held that the six-month refund limitation was inapplicable and the assessee was entitled to re-credit of the excess amount. en-us Thu, 18 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52760 Section 11B of the Central Excise Act did not govern a claim for re-credit of excess Modvat debit made under the amnesty scheme for compliance with Notification No. 203/92-Cus., because the debit entries were not treated as payment of duty. The excess amount arose from provisional adjustment in the Modvat account and, once Customs finalisation showed that more had been debited than required, the matter was one of correcting the account under the Modvat procedure. The Tribunal therefore held that the six-month refund limitation was inapplicable and the assessee was entitled to re-credit of the excess amount. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52760