https://www.taxtmi.com/caselaws?id=797825 Notification No. 39/2001-C.E. permits an eligible manufacturer to take credit in the account current for an annual differential refund, subject to filing and verification of prescribed statements. Where the annual statement is filed within time but the jurisdictional authority does not determine or communicate the claim, subsequent suo motu credit of the differential amount is not unsustainable merely because of that inaction. Recovery of irregular or excess refund credit is governed as erroneous refund recovery under the Central Excise Act limitation framework. Even under the extended period, proceedings must begin within five years from the date of credit; a notice issued after that period is time-barred, with consequential interest and penalty also unsustainable. en-us Mon, 24 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797825 Notification No. 39/2001-C.E. permits an eligible manufacturer to take credit in the account current for an annual differential refund, subject to filing and verification of prescribed statements. Where the annual statement is filed within time but the jurisdictional authority does not determine or communicate the claim, subsequent suo motu credit of the differential amount is not unsustainable merely because of that inaction. Recovery of irregular or excess refund credit is governed as erroneous refund recovery under the Central Excise Act limitation framework. Even under the extended period, proceedings must begin within five years from the date of credit; a notice issued after that period is time-barred, with consequential interest and penalty also unsustainable. Case-Laws Central Excise Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797825