https://www.taxtmi.com/caselaws?id=53523 The Tribunal allowed the appeal, holding that the appellant was entitled to credit for excess excise duty paid and justified in taking a refund amount suo motu. The Tribunal found that the refund claimed was legitimate and approved ex-post-facto by the Assistant Commissioner. It was determined that there was no need to reopen proceedings for finalizing provisional assessments, as the refund was rightfully due to the appellant. The Tribunal set aside the Commissioner (Appeals) order, ultimately ruling in favor of the appellant. en-us Thu, 02 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53523 The Tribunal allowed the appeal, holding that the appellant was entitled to credit for excess excise duty paid and justified in taking a refund amount suo motu. The Tribunal found that the refund claimed was legitimate and approved ex-post-facto by the Assistant Commissioner. It was determined that there was no need to reopen proceedings for finalizing provisional assessments, as the refund was rightfully due to the appellant. The Tribunal set aside the Commissioner (Appeals) order, ultimately ruling in favor of the appellant. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53523