https://www.taxtmi.com/caselaws?id=795465 Suo motu re-credit of duty paid twice is permissible where duplicate payment for the same clearances and the correctness of the re-credit are undisputed. The excess debit is treated as reversal of an accounting entry, not as a refund involving an outflow of funds; therefore, the refund procedure under Section 11B of the Central Excise Act does not apply. A demand based solely on failure to pursue that procedure lacks a valid basis where the Revenue does not dispute the substantive entitlement to re-credit. The assessee is consequently entitled to re-credit, and the show-cause notice and consequential demand are unsustainable. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795465 Suo motu re-credit of duty paid twice is permissible where duplicate payment for the same clearances and the correctness of the re-credit are undisputed. The excess debit is treated as reversal of an accounting entry, not as a refund involving an outflow of funds; therefore, the refund procedure under Section 11B of the Central Excise Act does not apply. A demand based solely on failure to pursue that procedure lacks a valid basis where the Revenue does not dispute the substantive entitlement to re-credit. The assessee is consequently entitled to re-credit, and the show-cause notice and consequential demand are unsustainable. Case-Laws Central Excise Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795465