2009 (2) TMI 689

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.... Kr. Dhar assisted by Anirban Dutta, Advocates, for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this Appeal against the impugned Order passed by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. The Commissioner allowed the refund of Central Excise Duty on the ground that incidence of duty has not been passed on to the customers. 3. Learned S....

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....ondents was shown as Rs. 54,12,931.00 and the duty was paid by them accordingly, whereas the goods actually cleared under the respective invoice were valued at Rs. 5,52,950.00 only. This mistake was pointed out by the customer of the Respondents and the said customer paid the duty on the basis of value of the goods received by them as per contract. This is evident from a letter dated 29-3-06 writt....