2018 (2) TMI 459

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....the Assessee Present Dr. J. Nagori, A.R. for the Revenue ORDER Per: Dr. D.M. Misra Heard both sides. Since both these Appeals involve a common issue, these are taken up together for disposal. 2. The short issue involve in the present Appeals is: whether the Appellant-Assessee could avail suo motu re-credit of the duty initially paid/reversed in their books of accounts, after a period of time.....