2018 (2) TMI 797

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.... Per: Raju 1. This ROM application has been filed by M/s.Sandoz Pvt. Ltd., against order No./89236/17/SMB dated 24/08/2017. 2. Ld. Counsel for the applicant pointed out that the order dated 24/08/2017 records that no evidence has been given in support of the assertion that the appellant had not utilised the credit. He pointed out that immediately after hearing on 11/08/2017, the applicant had v....

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....d prior to 2011 even if the credit wrongly availed has not been utilised the interest is payable. He further pointed out that Larger Bench of the Tribunal in the case of JK Tyre & Industries Ltd. - 2016 (340) ELT 193 (Tri-LB) has held that in case of different decisions of different Higher Court, the Tribunal needs to follow the jurisdictional High Court. 4. I have gone through the rival submissi....