https://www.taxtmi.com/caselaws?id=53963 Recredit of duty paid in the Cenvat account for delayed rewarehousing certificates could not be denied merely because the assessee did not follow the exact refund procedure under Rule 156B of the Central Excise Rules, 1944. Rule 156B contemplated duty payment on failure to produce the certificate within time and refund once rewarehousing proof was later produced. Here, the duty was debited in the Cenvat account, the Department was informed, and recredit was sought without objection or recovery action under Section 11A. In these circumstances, the later objection that a refund claim should have been filed was rejected, and the credit was held to be admissible. en-us Mon, 14 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53963 Recredit of duty paid in the Cenvat account for delayed rewarehousing certificates could not be denied merely because the assessee did not follow the exact refund procedure under Rule 156B of the Central Excise Rules, 1944. Rule 156B contemplated duty payment on failure to produce the certificate within time and refund once rewarehousing proof was later produced. Here, the duty was debited in the Cenvat account, the Department was informed, and recredit was sought without objection or recovery action under Section 11A. In these circumstances, the later objection that a refund claim should have been filed was rejected, and the credit was held to be admissible. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53963