2004 (9) TMI 160

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..... ieved with Order-in-Appeal No. 235/2002, dated 17-4-2002 by which the appellant taking credit of Rs. 10,141/- suo motu without applying for refund to the proper authority is questioned in this appeal. The Commissioner (Appeals) upheld the assessee's action in taking suo motu credit without filing the refund. 2. The assessee is absent and has requested the case to be decided on merits. 3. Ld. JDR .....

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..... rder is correct. The assessee cannot take suo motto refund but should follow the procedure laid down under Sec. 11B of the Act. The citation referred to by the DR deals on this point and is applicable to the facts of the case. The order passed by the Commissioner (Appeals) is not legal and proper and hence the same is set aside by allowing the Revenue appeal.
Case laws, Decisions, Judgements, .....

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