Refunds Must Follow Section 11B of Central Excise Act; Departmental Approval Required, No Suo Motu Claims Allowed.

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....Suo motu credit or refund without sanction - all types of refund have to be filed under Section 11B of the Central Excise Act and no suo motu refund can be taken unless and until the department is satisfied that the incidence of duty has not been passed on. .... - AT....