2018 (2) TMI 613

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....Misra Heard both sides. 2. The short issue involve in the present Appeal 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. It is the contention of the ld. Advocate for the Assessee that aggrieved by the order of the Tribunal in Garden Silk Mills Ltd. Vs. C.C.E. & S.T., Surat - 2017 (350) ELT 3....