2004 (9) TMI 160

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....eved with Order-in-Appeal No. 235/2002, dated 17-4-2002 by which the appellant taking credit of Rs. 10,141/- suo motu without applying for refund to the proper authority is questioned in this appeal. The Commissioner (Appeals) upheld the assessee's action in taking suo motu credit without filing the refund. 2. The assessee is absent and has requested the case to be decided on merits. 3. Ld. JDR ....