2013 (11) TMI 1534

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.... Shri Navneet, Addl. Commissioner (AR), for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. ORDER The Revenue has filed this appeal against Order-in-Appeal No. PUNE-CX-001-APP-59-13-14, dated 21-6-2013 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Vide the impugned order, the learned appellate authority has allowed refund of excess duty paid by....

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....d first time. 4. The learned counsel for the respondent submits that first payment of duty was the legal discharge of duty as the same was towards clearance of the excisable goods. The second payment made was an error and therefore, what is claimed by way of refund is payment made second time. If no payment was made second time, refund could not be claimed at all. Therefore, the lower appe....

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....eeds to be considered for refund which the appellate authority has rightly considered. The argument of the Revenue that in respect of the second payment, the appellant has issued excise invoices to the customer and, therefore, the duty incidence has been passed on is not acceptable for the following reason: It is not the case of the Revenue that the appellant has passed on the duty incidence twice....