2012 (11) TMI 689

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....ice Ajit Bharihoke: This appeal is directed against the impugned order in appeal dated 30.11.2004 whereby the Commissioner (Appeals) dismissed the appeal filed by the appellant.   2. Sole ground on which the refund is sought is that the appellant vide relevant invoices had supplied cables to BSNL at a given rate on which the excise duty was paid. However, BSNL made less payment to the appel....

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....p; 4. Shri R.K. Verma, ld. D.R. for the Revenue to argue in favour of the impugned order. He pleaded that Commissioner (Appeals) have rightly rejected the appeal as the appellant failed to lead any evidence to support his claim.   5. We have considered the rival submissions. Since the appellant is seeking refund of excess excise duty paid, the onus of proving the excise duty was actually pa....