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2017 (6) TMI 210 - AT - Central ExciseSuo moto refund - Interest - whether the appellant could suo-moto take the credit of ₹ 4,52,673/- on 31.1.2012 reversed earlier on 4.11.2010 towards payment of interest? - Held that: - he issue has been settled by the Larger Bench of this Tribunal in BDH Industries Ltd's case [2008 (7) TMI 78 - CESTAT MUMBAI], where it was held that there is no provision under CEA/CER allowing suo moto taking of credit/refund without sanction by the proper officer - appeal dismissed - decided against appellant.
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