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2015 (10) TMI 1651 - AT - Central ExciseSuo moto credit - whether the appellant have correctly taken suo moto credit of duty paid twice or not - Held that:- decisions of Sopariwala Exports Pvt. Ltd. (2013 (5) TMI 430 - CESTAT AHMEDABAD) wherein on the similar facts, this Tribunal had came to the conclusion that decision of Motorola India Pvt. Ltd. [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE] was not placed before the Larger Bench of this Tribunal in the case of BDH Industries Ltd. (2008 (7) TMI 78 - CESTAT MUMBAI), therefore the decision of BDH Industries Ltd. (supra) cannot be relied upon and thereafter this Tribunal following the decision of Motorola India Pvt. Ltd. (supra) came to the conclusion that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit. In these circumstances, as the decision of Sopariwala Exports Pvt. Ltd. (supra) has been delivered by this Tribunal based upon the decision of Hon’ble High Court of Karnataka in the case of Motorola India Pvt. Ltd., therefore, I hold that the appellant has correctly taken suo moto credit of the duty paid twice. In these circumstances, impugned order is set aside. - Decided in favour of assessee.
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