Appellant's Self-Initiated Re-Credit Justified; No Refund Claim Needed u/s 11B for Reversed CENVAT Credit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reversal of CENVAT credit - Because of the reversal at the instance of the departmental officers, on which the revenue has not raised any dispute on admissibility, re-credit the same by the appellant cannot be faulted with. - suo motu re-credit of the amount reversed by an assessee, there is no need to file any refund claim u/s 11B - AT....