2014 (11) TMI 197

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..... ant is seeking waiver of pre-deposit of suo motu credit taken by them. 2. The brief facts of the case are that initially the applicant issued invoices but goods were not cleared but duty was paid. Later on they realised they have paid duty without clearance, therefore they took suo motu credit. Revenue is of the view that suo motu credit is not available. They have to file refund claim. Therefore .....

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