TMI BlogSuo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should...Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of Section 11B - taking of suo motu credit by the appellant was not in accordance with the law. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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