2013 (11) TMI 1132

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.... stay applications have been filed by the appellants against two separate order in appeals passed by Commissioner (Appeals), Surat. The issue involved is that appellants took suo motto credit of the pre-deposits made by them after getting favourable orders from the appellate authorities. It is the case of the Revenue that appellant should not have taken suo motto credit. Under the orders in appeal....

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....quired to file a refund claim and was not entitled to take suo motto credit after receiving a favourable order. 5. After hearing rival submissions and perusal of case records, it is observed that as per the judgment of Hon'ble High Court of Gujarat in the case of Shyam Textile Mills Vs. Union of India (supra), it has been laid down as under: 5. Having heard the learned counsel for the parties, w....