2012 (5) TMI 327

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..... ility, there was no need of any show cause notice. - held that:- there was no dispute on the said reversal made by the appellant, nor such reversal made by the appellant under protest, the appellant can be said to have accepted their duty liability and discharged the same in response to the objections made by the audit under the provisions of Section 11 A (2b). - Decided against the assessee. - E .....

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..... that there was no protest for reversal of the credit and the same was reversed by the appellant, by accepting their liability. It is also seen that the credit was also availed by them on Bill of entry which was in their name. 3. The said credit was also reversed by the appellant by accepting their mistake. 4. Subsequently, they filed a refund claim of the same on the ground that no notice .....

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