https://www.taxtmi.com/caselaws?id=250229 The Tribunal set aside the Commissioner (Appeals) decision allowing the respondent to take suo motu credit, emphasizing the necessity of challenging adverse decisions to claim entitlement to credits and benefits under the law. The Tribunal held that without contesting the rejection of the refund claim, the respondent could not avail suo motu credit, distinguishing the case from precedents where benefits were granted without challenging assessments or under different factual circumstances. The Revenue's appeal was allowed, highlighting the significance of challenging adverse decisions to assert rights to credits and benefits. en-us Mon, 05 May 2014 00:00:00 +0530 Mon, 04 Aug 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250229 The Tribunal set aside the Commissioner (Appeals) decision allowing the respondent to take suo motu credit, emphasizing the necessity of challenging adverse decisions to claim entitlement to credits and benefits under the law. The Tribunal held that without contesting the rejection of the refund claim, the respondent could not avail suo motu credit, distinguishing the case from precedents where benefits were granted without challenging assessments or under different factual circumstances. The Revenue's appeal was allowed, highlighting the significance of challenging adverse decisions to assert rights to credits and benefits. Case-Laws Central Excise Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250229