1998 (5) TMI 204 - AT - Central Excise

Summary

The case involved M/s. Raj Iron Foundry paying central excise duty at 15% instead of 10%. They issued Credit Notes and took credit of Rs. 16,480 within the same month. The Revenue contended that refund should have been applied for instead of taking credit without permission. The Commissioner allowed the credit under Self-removal Procedure. The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeal.