Refund Claims Must Be Filed u/s 11B; Suo Motu Credit Not Allowed for Excess Duty Refunds.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of not passing on the incidence of duty to others - AT....