2018 (2) TMI 624

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....For Appellant: Sh. V. Chaplot, Sh. Willingdon Christian (Advocates) For Respondent: Sh. A. Mishra (A.R.) ORDER Per: Dr. D.M. Misra Heard both sides. Since all 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 ....