https://www.taxtmi.com/caselaws?id=53107 Excess duty paid cannot be adjusted by an assessee through suo motu credit outside the prescribed refund mechanism; the statutory refund procedure must be followed before any credit is taken. The Tribunal held that bypassing the refund claim process was impermissible, and the order confirming duty, penalty and interest was consistent with the statutory framework. The contrary view of the Commissioner (Appeals) was therefore unsustainable, and the Revenue's challenge succeeded. en-us Wed, 01 Sep 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53107 Excess duty paid cannot be adjusted by an assessee through suo motu credit outside the prescribed refund mechanism; the statutory refund procedure must be followed before any credit is taken. The Tribunal held that bypassing the refund claim process was impermissible, and the order confirming duty, penalty and interest was consistent with the statutory framework. The contrary view of the Commissioner (Appeals) was therefore unsustainable, and the Revenue's challenge succeeded. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53107