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2014 (8) TMI 179 - CESTAT MUMBAIDenial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - Instead of taking credit assessee filed refund claim - Held that:- 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 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.
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