2008 (7) TMI 78 - AT - Central Excise

Suo moto refund – excess paid duty - appellant’s contention that refund in respect of duty paid twice cannot be considered as refund of duty and is only the accounting error, is not acceptable - PLA account and the credit accounts are required to be submitted to the department and any correction carried therein, need to have department’s sanction - there is no provision under CEA/CER allowing suo moto taking of credit/refund without sanction by the proper officer