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TMI Blog2014 (8) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim was rejected as time barred which was not challenged by the respondent. In these circumstances, without challenging the rejection of refund claim, the respondents are not entitled to take suo motu credit. - Decided in favour of Revenue. - E/2300/05-Mum - - - Dated:- 5-5-2014 - Shri Ashok Jindal, J. For the Appellant : Shri D D Joshi, Supdt (AR) For the Respondent : Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame was not challenged by the respondent. The adjudicating authority confirmed the allegation of the show-cause notice which was challenged before the learned Commissioner (Appeals). The learned Commissioner (Appeals) holding that as the respondent was not required to file refund claim therefore, they are entitled for suo motu credit and sanctioned the credit. Aggrieved by the said order, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (Tri. Bang.) the respondents are entitled for recredit. To support his contention the learned Advocate also relied on the decision in the case of ICMC Corporation Ltd. 6. Considered the submissions and the case law relied upon by both sides. 7. In this case, in-spite of opting for taking suo motu credit the respondents field a refund claim and the said refund claim was rejected as time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. In that case also the assessee took suo motu credit which the Revenue denied on the premise that the assessee was required to filed refund claim but the assesee took suo motu credit. In these circumstances the availment of suo motu credit was upheld. In this case the facts are all together different. In fact, in-spite of taking suo motu credit, the respondent filed the refund claim. In these c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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