https://www.taxtmi.com/caselaws?id=797189 Excess refund or self-credit demands require recalculation after applying the special value-addition rates fixed for eligible units under the amending notifications. Confirmed recoveries quantified without those rates require fresh determination. Recovery cannot simultaneously cover excess self-credit or refund and excise duty paid through utilisation of the same credit, because this would duplicate recovery for the same amount. Only one of those recoveries may be sustained. The resulting determination must apply the relevant special rates and eliminate overlapping demands. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797189 Excess refund or self-credit demands require recalculation after applying the special value-addition rates fixed for eligible units under the amending notifications. Confirmed recoveries quantified without those rates require fresh determination. Recovery cannot simultaneously cover excess self-credit or refund and excise duty paid through utilisation of the same credit, because this would duplicate recovery for the same amount. Only one of those recoveries may be sustained. The resulting determination must apply the relevant special rates and eliminate overlapping demands. Case-Laws Central Excise Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797189