2015 (10) TMI 893

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.... Shri R. Subramaniyan, AC (AR) For the Respondent : Shri M. Kannan, Advocate ORDER Per R. Periasami This appeal is taken up for de novo consequent on the Hon'ble High Court's order dt.20.1.2015. 2. The case relates to refund claim of Rs. 33,975/- claimed by the respondent on account of excise duty paid during the period 24.11.98 to 30.11.98 on account of reduction of rate of....

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....ither side. 3. Ld. A.R reiterates the grounds of appeal and submits that Revenue's main grounds of appeal is that appellant is not eligible for refund of excess duty paid and the adjudicating authority has rightly rejected the refund. 4. On the other hand, Ld. Advocate submits that in this case where they have paid excise duty and claimed refund of only the duty difference between 18% an....

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.... merits, we find that it is not a refund which is arising out of any excess payment arising out of any dispute on value or quantity of discount etc. but on account of reduction of rate of duty on bettle nut powder vide Notification 35/98 dt.24.11.98 where the rate of duty was revised from 18% to 15% on the beetle nut powder which came into effect from 24.11.98. By virtue of this notification, appe....