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2018 (11) TMI 1277 - AT - Central ExciseSuo motu adjustment of excess credit wrongly reversed - amount paid by mistake - Held that:- The appellant has taken suo motu credit of the excess amount paid by them - before taking recredit, the appellant has intimated to the Department vide their letter dt. 29/03/2013 duly acknowledged and they have shown the same in their ER1 returns filed for the month of June 2012 and further they have also produced a CA certificate showing that the payment was an inadvertent clerical error and there is no unjust enrichment accruing to the appellant. The appellant clearly show that the excess duty paid can be suo motu adjusted and there is nothing wrong in it. Appeal allowed - decided in favor of appellant.
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